2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-014 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Agriculture
Pass-Through Entity: None
AL Numbers and Titles: 10.553 – School Breakfast Program
10.555 – Nutritional School Lunch Program
10.556 – Special Milk Program for Children
10.582 – Fresh Fruit and Vegetable Program
Federal Award Numbers: 225GA324N1099 (Year: 2022), 225GA324N1199 (Year: 2022), 235GA324N1099 (Year: 2023), 235GA324N1199 (Year: 2023), 235GA323N8903 (Year: 2023), 235GA324L1603 (Year: 2023), 245GA324N1099 (Year: 2024), 245GA324N1199 (Year: 2024), 245GA324L1603 (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Finding: 2023-012
Description:
The Georgia Department of Education should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Child Nutrition Cluster (CNC) is comprised of various programs that are intended to assist states in administering and overseeing food service program operators that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer programs. This Cluster of programs also fosters healthy eating habits in children by providing fresh fruits and fresh vegetables to children attending elementary and schools and encourages the domestic consumption of nutritious agricultural commodities.
Funds associated with the CNC program are provided to the Georgia Department of Education (GaDOE) for allocation to eligible subrecipients. Because the GaDOE subgrants program funds to various entities, the GaDOE must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent.
Criteria:
As a recipient of federal awards, the GaDOE is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the GaDOE, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our examination of reporting requirements associated with CNC revealed that the GaDOE failed to submit subaward data to the FSRS. Therefore, all first-tier subawards of $30,000 or more, and the associated subaward data, was not reflected on the USASpending.gov website as required.
Cause:
The GaDOE had established procedures in place to comply with the FFATA reporting requirements for federal awards, but the GaDOE ceased FFATA reporting when it was removed from the Office of Management and Budget (OMB) Compliance Supplement in anticipation of the transition to the proposed new federal reporting model. When FFATA reporting reappeared on the OMB Compliance Supplement, the GaDOE reinstated FFATA reporting procedures for all federal programs and hired a new staff member in June 2022 to solely assist with bringing all FFATA reporting up to date for all federal programs. However, reporting for CNC proved to be challenging due to the continuously changing award amounts based on the number of claims each month. The GaDOE submitted a request to the USDA to report FFATA information on an annual basis, but that request was denied. Therefore, the GaDOE is currently formulating a method that will allow for compliance with CNC FFATA monthly reporting requirements in a more efficient manner.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review expenditure data associated with the State of Georgia’s CNC programs.
Recommendation:
We recommend that the GaDOE:
• Finalize processes and procedures associated with the CNC FFATA reporting requirements;
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
We concur with this finding.
2024-014 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Agriculture
Pass-Through Entity: None
AL Numbers and Titles: 10.553 – School Breakfast Program
10.555 – Nutritional School Lunch Program
10.556 – Special Milk Program for Children
10.582 – Fresh Fruit and Vegetable Program
Federal Award Numbers: 225GA324N1099 (Year: 2022), 225GA324N1199 (Year: 2022), 235GA324N1099 (Year: 2023), 235GA324N1199 (Year: 2023), 235GA323N8903 (Year: 2023), 235GA324L1603 (Year: 2023), 245GA324N1099 (Year: 2024), 245GA324N1199 (Year: 2024), 245GA324L1603 (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Finding: 2023-012
Description:
The Georgia Department of Education should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Child Nutrition Cluster (CNC) is comprised of various programs that are intended to assist states in administering and overseeing food service program operators that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer programs. This Cluster of programs also fosters healthy eating habits in children by providing fresh fruits and fresh vegetables to children attending elementary and schools and encourages the domestic consumption of nutritious agricultural commodities.
Funds associated with the CNC program are provided to the Georgia Department of Education (GaDOE) for allocation to eligible subrecipients. Because the GaDOE subgrants program funds to various entities, the GaDOE must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent.
Criteria:
As a recipient of federal awards, the GaDOE is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the GaDOE, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our examination of reporting requirements associated with CNC revealed that the GaDOE failed to submit subaward data to the FSRS. Therefore, all first-tier subawards of $30,000 or more, and the associated subaward data, was not reflected on the USASpending.gov website as required.
Cause:
The GaDOE had established procedures in place to comply with the FFATA reporting requirements for federal awards, but the GaDOE ceased FFATA reporting when it was removed from the Office of Management and Budget (OMB) Compliance Supplement in anticipation of the transition to the proposed new federal reporting model. When FFATA reporting reappeared on the OMB Compliance Supplement, the GaDOE reinstated FFATA reporting procedures for all federal programs and hired a new staff member in June 2022 to solely assist with bringing all FFATA reporting up to date for all federal programs. However, reporting for CNC proved to be challenging due to the continuously changing award amounts based on the number of claims each month. The GaDOE submitted a request to the USDA to report FFATA information on an annual basis, but that request was denied. Therefore, the GaDOE is currently formulating a method that will allow for compliance with CNC FFATA monthly reporting requirements in a more efficient manner.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review expenditure data associated with the State of Georgia’s CNC programs.
Recommendation:
We recommend that the GaDOE:
• Finalize processes and procedures associated with the CNC FFATA reporting requirements;
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
We concur with this finding.
2024-014 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Agriculture
Pass-Through Entity: None
AL Numbers and Titles: 10.553 – School Breakfast Program
10.555 – Nutritional School Lunch Program
10.556 – Special Milk Program for Children
10.582 – Fresh Fruit and Vegetable Program
Federal Award Numbers: 225GA324N1099 (Year: 2022), 225GA324N1199 (Year: 2022), 235GA324N1099 (Year: 2023), 235GA324N1199 (Year: 2023), 235GA323N8903 (Year: 2023), 235GA324L1603 (Year: 2023), 245GA324N1099 (Year: 2024), 245GA324N1199 (Year: 2024), 245GA324L1603 (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Finding: 2023-012
Description:
The Georgia Department of Education should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Child Nutrition Cluster (CNC) is comprised of various programs that are intended to assist states in administering and overseeing food service program operators that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer programs. This Cluster of programs also fosters healthy eating habits in children by providing fresh fruits and fresh vegetables to children attending elementary and schools and encourages the domestic consumption of nutritious agricultural commodities.
Funds associated with the CNC program are provided to the Georgia Department of Education (GaDOE) for allocation to eligible subrecipients. Because the GaDOE subgrants program funds to various entities, the GaDOE must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent.
Criteria:
As a recipient of federal awards, the GaDOE is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the GaDOE, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our examination of reporting requirements associated with CNC revealed that the GaDOE failed to submit subaward data to the FSRS. Therefore, all first-tier subawards of $30,000 or more, and the associated subaward data, was not reflected on the USASpending.gov website as required.
Cause:
The GaDOE had established procedures in place to comply with the FFATA reporting requirements for federal awards, but the GaDOE ceased FFATA reporting when it was removed from the Office of Management and Budget (OMB) Compliance Supplement in anticipation of the transition to the proposed new federal reporting model. When FFATA reporting reappeared on the OMB Compliance Supplement, the GaDOE reinstated FFATA reporting procedures for all federal programs and hired a new staff member in June 2022 to solely assist with bringing all FFATA reporting up to date for all federal programs. However, reporting for CNC proved to be challenging due to the continuously changing award amounts based on the number of claims each month. The GaDOE submitted a request to the USDA to report FFATA information on an annual basis, but that request was denied. Therefore, the GaDOE is currently formulating a method that will allow for compliance with CNC FFATA monthly reporting requirements in a more efficient manner.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review expenditure data associated with the State of Georgia’s CNC programs.
Recommendation:
We recommend that the GaDOE:
• Finalize processes and procedures associated with the CNC FFATA reporting requirements;
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
We concur with this finding.
2024-014 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Agriculture
Pass-Through Entity: None
AL Numbers and Titles: 10.553 – School Breakfast Program
10.555 – Nutritional School Lunch Program
10.556 – Special Milk Program for Children
10.582 – Fresh Fruit and Vegetable Program
Federal Award Numbers: 225GA324N1099 (Year: 2022), 225GA324N1199 (Year: 2022), 235GA324N1099 (Year: 2023), 235GA324N1199 (Year: 2023), 235GA323N8903 (Year: 2023), 235GA324L1603 (Year: 2023), 245GA324N1099 (Year: 2024), 245GA324N1199 (Year: 2024), 245GA324L1603 (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Finding: 2023-012
Description:
The Georgia Department of Education should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Child Nutrition Cluster (CNC) is comprised of various programs that are intended to assist states in administering and overseeing food service program operators that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer programs. This Cluster of programs also fosters healthy eating habits in children by providing fresh fruits and fresh vegetables to children attending elementary and schools and encourages the domestic consumption of nutritious agricultural commodities.
Funds associated with the CNC program are provided to the Georgia Department of Education (GaDOE) for allocation to eligible subrecipients. Because the GaDOE subgrants program funds to various entities, the GaDOE must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent.
Criteria:
As a recipient of federal awards, the GaDOE is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the GaDOE, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our examination of reporting requirements associated with CNC revealed that the GaDOE failed to submit subaward data to the FSRS. Therefore, all first-tier subawards of $30,000 or more, and the associated subaward data, was not reflected on the USASpending.gov website as required.
Cause:
The GaDOE had established procedures in place to comply with the FFATA reporting requirements for federal awards, but the GaDOE ceased FFATA reporting when it was removed from the Office of Management and Budget (OMB) Compliance Supplement in anticipation of the transition to the proposed new federal reporting model. When FFATA reporting reappeared on the OMB Compliance Supplement, the GaDOE reinstated FFATA reporting procedures for all federal programs and hired a new staff member in June 2022 to solely assist with bringing all FFATA reporting up to date for all federal programs. However, reporting for CNC proved to be challenging due to the continuously changing award amounts based on the number of claims each month. The GaDOE submitted a request to the USDA to report FFATA information on an annual basis, but that request was denied. Therefore, the GaDOE is currently formulating a method that will allow for compliance with CNC FFATA monthly reporting requirements in a more efficient manner.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review expenditure data associated with the State of Georgia’s CNC programs.
Recommendation:
We recommend that the GaDOE:
• Finalize processes and procedures associated with the CNC FFATA reporting requirements;
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
We concur with this finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-031 Continue to Improve Controls over Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Justice
Pass-Through Entity: None
AL Number and Title: 16.575 – Crime Victim Assistance
Federal Award Numbers: 2018-V2-GX-0066 (Year: 2018), 2019-V2-GX-0019 (Year: 2019), 2020-V2-GX-0014 (Year: 2020), 15POVC-21-GG-00619-ASSI (Year: 2021), 15POVC-22-GG-00691-ASSI (Year: 2022), 15POVC-23-GG-00435-ASSI (Year: 2023)
Questioned Costs: None Identified
Repeat of Prior Year Finding: 2023-024
Description:
The Criminal Justice Coordinating Council, an attached agency of the Georgia Bureau of Investigation, should continue to improve internal controls over required financial, performance, and Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately and timely.
Background Information:
The Crime Victim Assistance (CVA) Program, created under the 1984 Victims of Crime Act, provides federal funding to support victim assistance and compensation programs, to provide training for diverse professionals who work with victims, to develop projects to enhance victims’ rights and services, and to undertake public education and awareness activities on behalf of crime victims.
The Georgia Criminal Justice Coordinating Council (CJCC) was designated as the custodian of the CVA funds for the State of Georgia. In that capacity, the CJCC is required to report details associated with CVA expenditures to the U.S. Department of Justice (USDOJ). This expenditure information is submitted through the JustGrants portal and is reflected on the quarterly SF-425 Federal Financial Report (FFR). In addition, the CJCC is required to report information relevant to the performance and activities of the CVA program to the USDOJ on the quarterly Performance Management Tool (PMT).
Lastly, funds associated with the CVA program are provided to the CJCC for allocation to eligible subrecipients. Because the CJCC subgrants program funds to various entities, the CJCC must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent.
Criteria:
As a recipient of federal awards, the CJCC is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the CJCC, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the reporting requirements for the CVA program revealed the following deficiencies:
• A sample of four FFR reports out of a population of 22 was randomly selected for testing using a non-statistical sampling method. Evidence of review and approval or a comparable internal control procedure was not maintained for three of the four reports reviewed.
• The four PMT reports submitted for the fiscal year under review were reviewed by the auditors. Evidence of review and approval or a comparable internal control procedure was not maintained for three of the four reports reviewed.
• A sample of 47 FFATA reports out of a population of 231 was randomly selected for testing using a non-statistical sampling method. Evidence of review and approval or a comparable internal control procedure was not maintained for any of reports reviewed. Additionally, 43 of the 47 reports were not submitted to the FSRS within the required timeframe.
Cause:
Internal controls for the FFR reports were not in place for the first two quarters of fiscal year 2024 due to a lack of sufficient staffing. Internal controls for the PMT reports were not in place for the first three quarters of fiscal year 2024 since the associated policy was still in development until that time. However, formal controls were documented and put in place in the third and fourth quarters of the fiscal year for both the FFR and PMT reports, respectively.
For the FFATA reports, a control policy was put in place after fiscal year end. This led to no evidence of controls and untimely submissions for FFATA reports submitted during the year under review.
Effect:
The timing deficiency noted in the FFATA reporting process resulted in noncompliance with federal regulations as required by the USDOJ. Furthermore, though it does not appear that inappropriate information was transmitted on the PMT, FFR or FFATA reports, this could occur if appropriate controls are not documented and functioning properly.
Recommendation:
The CJCC should ensure that all control policies created over the FFR, PMT and FFATA reporting processes are implemented and that evidence of each control is maintained on file. Additionally, we recommend that the CJCC maintain a tracking log of FFATA reports to ensure that they are submitted within the required timeframe.
Views of Responsible Officials:
We concur with this finding. CJCC acknowledged previous findings during SFY2023 Audit (FA-471-23-01). As it pertains to the audit finding FA-471-23-01 for SFY2023, the Federal Financial (FFR) report and the Performance Measurement Tool (PMT) corrective actions were taken by CJCC in quarters 3 & 4 of SF20Y24 when they were recognized, respectively. The FFATA corrective action plan listed below was fully implemented as of August 7th, 2024.
2024-032 Improve Controls over Eligibility Determinations
Compliance Requirement: Eligibility
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: $100,400
Repeat of Prior Year Findings: 2023-028, 2022-028, 2021-035
Description:
The Georgia Department of Labor did not have effective internal controls in place to ensure unemployment benefit payments were made correctly and only to eligible claimants.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs:
• Federal Pandemic Unemployment Compensation (FPUC) – The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs.
• Pandemic Emergency Unemployment Compensation (PEUC) – The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to such week under the UC law of Canada, and are able to work, available to work, and actively seeking work.
• Pandemic Unemployment Assistance (PUA) – The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits.
In addition, the State Extended Benefits (SEB) program, which is an extension of UC benefits, becomes available for payment when the State’s 13-week insured unemployment rate (IUR) exceeds 5% and pays claimants up to an additional 13 weeks of compensation. Under the SEB program, the State is required to provide 50% of the amounts paid to the majority of eligible SEB claimants, which are those not covered by Federal law or special provisions of State law. However, under the CARES Act, the U.S. Department of Labor will reimburse the State at 100% of eligible costs for the SEB program.
The State of Georgia became eligible to pay SEB May 10, 2020. However, the first payable weekending date (WED) was on July 4, 2020, as the first payable WED of PEUC was April 4, 2020. Further, the last payable WED for SEB was February 6, 2021.
Criteria:
As a recipient of federal awards, the Georgia Department of Labor (DOL) is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The Uniform Guidance, Section 200.53 - Improper Payments states: “(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.”
Additionally, provisions included in Title 20 CFR Section 604.3(a) state, “A State may pay UC only to an individual who is able to work and available for work for the week for which UC is claimed.”
Furthermore, Title II, Subtitle A of the CARES Act provides specific eligibility guidance for the FPUC, PEUC, and PUA programs.
Condition:
Our audit of the Unemployment Compensation Fund (UCF) included a review of benefit payments related to regular UC, SEB, and CARES Act UI programs. A sample of 60 UI benefit payment transactions processed by the DOL was randomly selected for testing using a non-statistical sampling method. In addition, eight individually significant UI benefit payment transactions were selected for testing. The following deficiencies were identified for improper payments totaling $100,400:
• In five instances, claimants of the PUA program did not provide proof of wages or income.
• Claimants did not self-certify that they are able to work, available for work, and actively seeking work each week they claimed benefits in five instances.
Questioned Costs:
Upon testing a sample of $18,287 in UI program payments, known questioned costs of $1,501 were identified. Using the population of UI payments sampled, which totaled $378,805,499, we project likely questioned costs to be approximately $31,730,589.
In addition, other known questioned costs were identified as noted below:
• $747 for improper payments associated with individually significant benefit payments tested; and
• $98,152 for improper COVID-related payment amounts associated with the sample of benefit payments selected for testing.
The known questioned costs identified for improper payments totaled $100,400.
Cause:
The DOL management implemented a flawed employer-filed claim process that did not allow for the monitoring of the employees’ ability to work and wage verification requirements. The employer-filed claim process also did not allow for claimants to self-certify for weeks benefits were claimed.
In addition, the DOL must manually review proof of employment or self-employment or a valid offer to begin employment and proof of wages for all PUA claims. This is a very time-consuming process and the DOL does not have the resources to review the volume of PUA claims in a timely manner.
Effect:
Without effective controls, the DOL increases its risk of providing benefits to ineligible claimants and not detecting improper payments. The deficiencies in eligibility determinations also resulted in noncompliance with federal regulations and questioned costs. While funds for benefit payments are not provided to states through grant awards, states are awarded funds to administer these programs. Grant provisions allow the grantor to penalize the DOL for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future.
Recommendation:
The DOL management should develop and implement internal controls over eligibility and claims processing to ensure procedures are consistently enforced and operate effectively. Management should also provide training on procedures for processing unemployment claims for programs created by the CARES Act. Strong monitoring controls should be implemented, as well, to ensure that the DOL achieves its objectives in complying with the eligibility requirements for the various UC programs. Specifically, the DOL should develop a process for claimants to self-certify for benefits when a claim is submitted by an employer on the claimant’s behalf.
Additionally, the DOL management should develop analytical procedures and queries to identify payments that have been made to claimants without identify verification should be developed.
Furthermore, the DOL management should develop IT controls to stop the release of payment until identity and eligibility requirements are substantiated and verified. The DOL management should also develop and implement procedures to stop or reduce payments when individuals do not provide required documentation.
Views of Responsible Officials:
We concur with this finding.
2024-033 Improve Controls over Employer-Filed Claims
Compliance Requirement: Eligibility
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: Unknown
Repeat of Prior Year Findings: 2023-029, 2022-032
Description:
The Department of Labor should improve internal controls over employer-filed Unemployment Compensation claims.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Additionally, in response to the COVID-19 public health emergency, the National Emergency declaration by the President on March 13, 2020, and the Public Health State of Emergency declared by Governor Brian Kemp on March 14, 2020, the former Georgia Department of Labor (DOL) Commissioner Mark Butler enacted Emergency Rule 300-2-4-0.5, containing Rule 300-2-4-.09(l) Partial Unemployment on March 16, 2020. The emergency rule allowed employers to file claims online on-behalf of their full-time and part-time employees with respect to any week during which an employee worked less than full-time due to a partial or total company shutdown caused by the COVID-19 public health emergency.
To file on-behalf of the employee, the employer must download and submit the DOL template, which requires the employer to input all the necessary identity, demographic, work, and wage information to establish a claim. After the employer has submitted the file, the DOL benefit payment system will automatically process the claim. A monetary determination will be made based on the wages the DOL has on-file. The DOL, then, sends the employee a Benefit Determination (Form DOL-411G), which reflects whether they met the wage requirements to establish a benefit year and a valid claim. If a valid claim is established, the determination lists the weekly benefit amount, maximum benefit amount, and maximum number of weeks.
Criteria:
As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The Uniform Guidance, Section 200.53 - Improper Payments states, “(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.”
Additionally, provisions included in Title 20 CFR Section 604.3(a) state, “A State may pay UC only to an individual who is able to work and available for work for the week for which UC is claimed.”
Condition:
Upon review of the procedures that the DOL established to process partial claims submitted by employers, deficiencies were noted. The DOL did not require employees to self-certify that they were able to work, available for work, and actively seeking work each week they received benefits. Furthermore, the claimant was unable to self-report additional wages and income the employee may have received from sources other than the employer that initially filed the claim.
While auditors were unable to determine the total dollar amount of improper payments associated with these deficiencies, a review of all benefit payment transactions occurring during the fiscal year under review indicated that the following dollar amounts of benefit payments were submitted and certified by 936 employers that were for 23,391 individual claimants:
• Regular Unemployment Compensation (UC) - $18,198,226
• State Extended Benefits (SEB) - $5,866
• Federal Pandemic Unemployment Compensation (FPUC) - $407,700
• Pandemic Emergency Unemployment Compensation (PEUC) - $28,216
• Reemployment Trade Adjustment Assistance (RTAA) - $112
Questioned Costs:
Though likely questioned costs may exist, these amounts are unknown as sufficient data to analyze benefit payment transactions associated with these employer-filed claims was not available. The following Assistance Listing Numbers would be affected if questioned costs did exist: 17.225 and 17.225 – COVID-19.
Cause:
The DOL management implemented a flawed employer-filed claim process that did not allow for the monitoring of the employees’ ability to work and wage verification requirements.
Effect:
These deficiencies resulted in noncompliance with federal regulations and the Uniform Guidance. Due to lack of controls over employer-filed claims, specifically the inability for claimants to self-certify, it is likely that claimants were paid benefits that they were not eligible to receive. Because eligibility for UC benefits is based on claimants demonstrating that they meet certain eligibility requirements on a weekly basis, the suspension of the requirement for claimants to certify eligibility on a weekly basis did not allow the DOL to determine whether continuing claimants remained eligible for benefits. The State of Georgia’s failure to administer its UI program in conformity and substantial compliance with federal law can result in loss of the State’s certification and loss of its administrative grant to operate the UC program and/or its employers’ tax credits under Federal Unemployment Tax Act (FUTA).
Recommendation:
We recommend that the DOL develop a process when an employer-filed claim is submitted that requires the employee to create an account with the DOL, verify information, and self-certify employment status for the week being claimed. We also recommend that the DOL develop controls to prevent the release of payments when identity and eligibility requirements have not been substantiated and verified. In addition, we recommend that the DOL develop analytical procedures and queries to identify improper payments linked to employer-filed claims.
Views of Responsible Officials:
We concur with this finding.
2024-034 Improve Controls over Financial Reporting
Compliance Requirement: Reporting
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-026, 2021-037
Description:
The Georgia Department of Labor submitted inaccurate financial reports for the Unemployment Insurance Program to the U.S. Department of Labor.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs:
• Federal Pandemic Unemployment Compensation (FPUC) – The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs.
• Pandemic Emergency Unemployment Compensation (PEUC) – The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to suck week under the UC law of Canada, and are able to work, available to work, and actively seeking work.
• Pandemic Unemployment Assistance (PUA) – The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits.
The Georgia Department of Labor (DOL) is responsible for reporting expenditures related to these programs to the U.S. Department of Labor’s Employment and Training Administration (ETA).
Every grant awarded by the ETA requires accurate quarterly and annual reporting as a part of sound financial and management responsibilities. This reporting supports the ETA’s ability to measure fund utilization for performance accountability and assess compliance with statutory expenditure requirements. This information also helps measure successful outcomes for participants, ensure sound service delivery and reporting practices, and determine whether the federal funds achieved maximum benefit.
The ETA-9130, Financial Status Report is used to report program and administrative expenditures. The DOL is required to submit quarterly financial reports for each UI program that they operate within 45 days after the end of reporting quarter. Financial data is required to be reported cumulatively from grant inception through the end of each reporting period.
Criteria:
As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Additionally, provisions included in the Uniform Guidance, Section 200.302(a) state, in part, that “the non-Federal entity’s financial management systems must… be sufficient to permit the preparation of reports required by general and program-specific terms and conditions.” In addition, provisions included in the Uniform Guidance, Section 200.302(b)(2) state, in part, that the non-Federal entity’s financial management systems must provide for “accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements.”
Condition:
The ETA-9130 reports for the quarters ending September 2023 and June 2024 were reviewed to ensure that program and administrative expenditures were reported in a timely and accurate manner. For five of the 65 reports tested, the amounts reported did not agree with the amounts reflected in the accounting records. All variances were noted on the September 2023 reports while none of the June 2024 reports had exceptions.
Variances identified on each report are as follows:
Description
Award Number
Report Date
Federal
Share of Expenditures Federal
Share of Unliquidated Obligations
Total Federal Obligations
Unliquidated Balance
PEUC Administration FY21 UI347102055A13-UI34710CI0 9/30/2023 - 93,173 93,173 (93,173)
PEUC Administration FY22 UI347102055A13-UI34710NJ0 9/30/2022 797,640 22,598 820,238 (820,238)
PUA Administration FY22 UI347102055A13-UI34710MT0 9/30/2023 (1,662,243) - (1,662,243) 1,662,243
UI State
Administration FY21 UI356432155A13- UI35643DO0 9/30/2023 - 1,279,858 1,279,858 (1,279,858)
Unemployment Insurance FY21 UI370592155A13-UI37059KI0 9/30/2023 100,703 179,960 280,663 (280,663)
Cause:
Separate ETA-9130 reports must be completed for each program and each fund source (subaccount) awarded to the DOL. While the DOL utilizes one general ledger report to prepare some ETA-9130 reports, the DOL uses multiple general ledger reports to prepare other ETA-9130 reports. In the instances of over obligated grant awards, the reporting system does not allow the preparer to enter more expenditures than funds authorized. Though new processes of gathering and reviewing the financial information were implemented after the first quarter of the fiscal year, these processes were not in place for the reports submitted for the quarter ending September 2023.
Effect:
The submitting of inaccurate ETA-9130 reports resulted in noncompliance with federal regulations and the Uniform Guidance for the UI program as noted above. Additionally, submitting incorrect reports diminishes the U.S. Department of Labor’s ability to effectively monitor the UI program.
Recommendation:
We recommend that the DOL review existing policies and procedures to ensure that it has established and is maintaining internal controls related to compliance with federal laws, regulations, and program compliance reports. This review should specifically address requirements for preparing the ETA-9130 reports. The DOL should ensure that personnel responsible for the ETA-9130 reports are appropriately trained and are familiar with these compliance requirements.
Views of Responsible Officials:
We concur with this finding.
2024-035 Improve Controls over the Identification, Recording, and Reporting of Overpayments
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024),
24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-030, 2022-029, 2021-038, 2020-038
Description:
The Georgia Department of Labor did not maintain adequate controls over the identification, recording, and reporting of benefit overpayments associated with the Unemployment Insurance programs.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs:
• Federal Pandemic Unemployment Compensation (FPUC) – The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs.
• Pandemic Emergency Unemployment Compensation (PEUC) – The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to such week under the UC law of Canada, and are able to work, available to work, and actively seeking work.
• Pandemic Unemployment Assistance (PUA) – The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits.
In addition, the State Extended Benefits (SEB) program, which is an extension of UC benefits, becomes available for payment when the State’s 13-week insured unemployment rate (IUR) exceeds 5% and pays claimants up to an additional 13 weeks of compensation. Under the SEB program, the State is required to provide 50% of the amounts paid to the majority of eligible SEB claimants, which are those not covered by Federal law or special provisions of State law. However, under the CARES Act, the U.S. Department of Labor will reimburse the State at 100% of eligible costs for the SEB program.
The State of Georgia became eligible to pay SEB May 10, 2020. However, the first payable weekending date (WED) was on July 4, 2020, as the first payable WED of PEUC was April 4, 2020. Further, the last payable WED for SEB was February 6, 2021.
Criteria:
As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Title 34, Chapter 8, Article 9 of the Official Code of Georgia Annotated (OCGA) §34-8-254 defines overpayments as the sum of benefits received by any person while any conditions for the receipt of benefits were not fulfilled or while the person was disqualified from receiving benefits. OCGA §34-8-254 assigns legal responsibility and authority for the collection of overpayments to the Commissioner of the DOL.
Additionally, per the UI Report Handbook No. 401, the ETA 227 and ETA 902P reports are required to be submitted to the U.S. Department of Labor in a timely and accurate manner. The ETA 227 reports are due quarterly on the first day of the second month after the quarter of reference, and all applicable date on the ETA 227 reports should be traceable to the data regarding overpayments and recoveries in the state’s financial accounting system. The ETA 902P report is due on the 30th of the month following the month to which data relate and should contain monthly data on PUA activities.
Condition:
In an effort to assess risk and plan audit procedures, auditors obtained an understanding of the internal controls over the processes for identifying and recording overpayments. In performing these procedures, the DOL stated that crossmatches used to identify possible overpayments are run three to six months after a quarter’s benefits have been paid. Additionally, it is our understanding that after the DOL runs a wage crossmatch for a quarter, the quarter is not run again. In this case, if an employer does not report wages for its employee timely to the DOL, the wages would not be in the crossmatch performed.
Based upon this information, auditors requested a complete population of overpayment cases and a reconciliation of the population to data to the financial statements. Auditors planned to select a sample of overpayment cases that the DOL had established during the fiscal year under review and verify that the DOL was properly identifying and processing overpayments. Although the DOL provided a population of overpayment cases, auditors could not summarize the data to match amounts reported on the financial statements. The data provided by the DOL is very limited, reflecting only total overpayments established, paid, and remaining balances by claimant at year-end. All amounts are grouped together and can contain multiple overpayments established on different dates. Auditors could not distinguish important information, such as the date the overpayment was established, weekending dates for the weeks determined to be overpaid, when the original benefit was paid, and whether the overpayment was caused by fraud. Furthermore, auditors inquired if overpayment data in the system of record was reconciled to the billing system and the DOL stated they did not perform such reconciliation.
While auditors were unable to verify that the population of overpayment cases was complete and accurate, auditors chose to test the overpayment data to gain a better understanding of and review controls and processes and follow up on the prior year findings. Using the data provided, the auditors selected and tested a sample of 60 claimants out of a population of 21,409 that had overpayments established during fiscal year 2024. During testing, the auditors identified the following exceptions:
• Two instances in which a completed employer fact finding letter was not available for review at the time of testing.
• One instance in which the overpayment determination letter did not notify the claimant of a 15% fraud penalty.
Auditors also noted ten other cases in which the DOL determined the cause of overpayment to be non-fraud while auditors concluded the cause should be fraud. After inquiring about the cases, the DOL provided auditors with a documented policy detailing the criteria used to determine fraud. While the criteria is confidential, auditors raise questions about the reasonableness of the policy and if the DOL had considered the United States Department of Labor (USDOL) best practices or industry standards used by neighboring states.
Furthermore, auditors noted claimants could have a fraud overpayment in one quarter and a non-fraud overpayment in the subsequent quarter though the overpaid weeks related to consecutive weeks and occurred in the same benefit year.
Finally, auditors noted an instance in which an overpayment case was opened in September 2021, but the case was not assigned to a staff member and no further action was taken after a fact finding letter was not returned by an employer. The case remains open and has not been reexamined in three years. Cases such as this are automatically closed after 60 days if there is no potential fraud suspected but remain open when potential fraud is suspected. It is unknown how many cases have been automatically closed and how many remain open without being assigned or further investigated.
Cause:
The DOL did not have the ability to easily run transaction-level or claimant-level queries for overpayments in their systems. Furthermore, the DOL did not reconcile overpayment data to subsystems, federal reports, or accounting records and was not able to do so in a timely manner when requested by the Department of Audits and Accounts and the State Accounting Office.
Additionally, the DOL stated that industry standards nor best practices were considered when developing their policies for identifying fraud-related cases and the parameters of their crossmatch used to identify possible overpayments.
Lastly, the IT system used to determine overpayments only reviews the overpaid weeks during a particular quarter and does not consider the overpaid weeks as they cross over through multiple quarters.
Effect:
Due to the lack of controls, there is an increased risk that possible fraudulent claims and improper benefits paid will not be identified and investigated timely. The deficiencies in the identification and recording of benefit overpayments resulted in noncompliance with federal and state regulations. Additionally, inaccurate reports were likely filed with USDOL. Furthermore, the lack of accurate and complete data associated with benefit overpayments prevented auditors from testing compliance requirements associated with overpayments on a complete population. These unknown factors, along with additional issues, are the basis for our adverse opinion on the UI program.
Recommendation:
The DOL management should develop and implement procedures to identify and record benefit overpayments in a timely and accurate manner. These procedures should allow for the tracking of information by fiscal year and periodic reconciliation of detail records to the general ledger and various required reports.
We also recommend that the DOL reperform each quarterly crossmatch for one year to ensure wages submitted late by employers are included in the crossmatch to identify any exceptions that might be missed due to late submissions.
Additionally, we recommend that the DOL implement controls that would allow for the consideration of fraud criteria for overpayments in consecutive quarters or within a benefit year. The DOL should also consult with the USDOL and neighboring states to determine best practices for industry standards on the criteria used to establish fraud overpayments.
Finally, we recommend that the DOL identify all unassigned overpayment cases that have been initiated and begin to review those cases starting from the oldest initiated cases.
Views of Responsible Officials:
We concur with this finding.
2024-036 Improve Controls over the Benefits Accuracy Measurement Program
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: None Identified
Description:
The Georgia Department of Labor should improve internal controls over the Benefits Accuracy Measurement program.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
State Workforce Agencies (SWAs), including the Georgia Department of Labor, are required to operate and maintain a quality control system. The Benefits Accuracy Management (BAM) program is the U.S. Department of Labor’s quality control system designed to assess the accuracy of UI benefit payments and denied claims unless the SWA is excepted from such requirement. The program estimates the number of claims improperly paid or denied and dollar amounts of benefits improperly paid or denied by projecting the results from investigations of statistically sound random samples to the universe of all claims paid and denied in a state.
Criteria:
As a recipient of federal awards, the Georgia Department of Labor (DOL) is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 20 CFR Section 602.21 reflect the standard methods and procedures to be used by each state in performing quality control reviews and require the SWA’s BAM unit to draw a weekly sample of payments and denied claims and complete prompt and in-depth case investigations to determine the degree of accuracy and timeliness in the administration of the State UC law and federal programs with respect to benefit determinations, benefit payments, and revenue collections.
In addition, the BAM State Operations Handbook (ET Handbook No. 395) states on page VI-10 that “each completed case must contain a Summary of Investigation. Each SWA must develop a format which includes, at a minimum, a narrative that explains the pertinent facts of the case: the basis for any decision that an error was made and any complexities of the case, e.g., difficulty obtaining information, evaluation of statements taken (i.e. how the investigator resolved a conflict in statements or why one party was found to be more credible the other), reasons for delay, or any special circumstances that occurred. Alternately, this may be satisfied by appropriate reference to explanations elsewhere in the case file. The summary should not introduce any new information. In other words, the summary must be substantiated by documentation in the case file. The investigator must sign and date the document.”
Condition:
Our audit of the UI program revealed deficiencies in the operation of internal controls over the BAM program. We identified a total of 934 paid and denied BAM cases for the fiscal year under review. From this population, 17 cases were selected as individually significant, and a sample of 60 cases from the remaining population was randomly selected for testing using a non-statistical sampling method. The following deficiencies were identified:
• For one case, the Summary of Investigation form and narrative was not completed.
• Four cases were completed and reviewed by the same person.
Cause:
During the audit period, the DOL experienced high turnover within the BAM program and limited staff resources during their annual peer review. The limited staff led to the breakdown in the completion of the Summary of Investigation form and the availability of personnel with the appropriate experience to review completed BAM cases.
Effect:
The deficiencies in BAM investigation procedures resulted in noncompliance with federal regulations. In addition, though no UC claim decisions associated with the BAM cases tested were found to be inappropriate, failure to perform established quality control procedures may result in benefit payments to ineligible recipients or the denial of benefits to eligible recipients. Furthermore, grant provisions allow the grantor to penalize the DOL for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future.
Recommendation:
The DOL management should strengthen internal controls over BAM investigations to ensure its established policies and procedures are consistently followed and operating effectively. In addition, the DOL should develop a plan to address the performance of controls when management transitions and staff turnover occurs.
Views of Responsible Officials:
We concur with this finding.
2024-032 Improve Controls over Eligibility Determinations
Compliance Requirement: Eligibility
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: $100,400
Repeat of Prior Year Findings: 2023-028, 2022-028, 2021-035
Description:
The Georgia Department of Labor did not have effective internal controls in place to ensure unemployment benefit payments were made correctly and only to eligible claimants.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs:
• Federal Pandemic Unemployment Compensation (FPUC) – The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs.
• Pandemic Emergency Unemployment Compensation (PEUC) – The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to such week under the UC law of Canada, and are able to work, available to work, and actively seeking work.
• Pandemic Unemployment Assistance (PUA) – The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits.
In addition, the State Extended Benefits (SEB) program, which is an extension of UC benefits, becomes available for payment when the State’s 13-week insured unemployment rate (IUR) exceeds 5% and pays claimants up to an additional 13 weeks of compensation. Under the SEB program, the State is required to provide 50% of the amounts paid to the majority of eligible SEB claimants, which are those not covered by Federal law or special provisions of State law. However, under the CARES Act, the U.S. Department of Labor will reimburse the State at 100% of eligible costs for the SEB program.
The State of Georgia became eligible to pay SEB May 10, 2020. However, the first payable weekending date (WED) was on July 4, 2020, as the first payable WED of PEUC was April 4, 2020. Further, the last payable WED for SEB was February 6, 2021.
Criteria:
As a recipient of federal awards, the Georgia Department of Labor (DOL) is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The Uniform Guidance, Section 200.53 - Improper Payments states: “(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.”
Additionally, provisions included in Title 20 CFR Section 604.3(a) state, “A State may pay UC only to an individual who is able to work and available for work for the week for which UC is claimed.”
Furthermore, Title II, Subtitle A of the CARES Act provides specific eligibility guidance for the FPUC, PEUC, and PUA programs.
Condition:
Our audit of the Unemployment Compensation Fund (UCF) included a review of benefit payments related to regular UC, SEB, and CARES Act UI programs. A sample of 60 UI benefit payment transactions processed by the DOL was randomly selected for testing using a non-statistical sampling method. In addition, eight individually significant UI benefit payment transactions were selected for testing. The following deficiencies were identified for improper payments totaling $100,400:
• In five instances, claimants of the PUA program did not provide proof of wages or income.
• Claimants did not self-certify that they are able to work, available for work, and actively seeking work each week they claimed benefits in five instances.
Questioned Costs:
Upon testing a sample of $18,287 in UI program payments, known questioned costs of $1,501 were identified. Using the population of UI payments sampled, which totaled $378,805,499, we project likely questioned costs to be approximately $31,730,589.
In addition, other known questioned costs were identified as noted below:
• $747 for improper payments associated with individually significant benefit payments tested; and
• $98,152 for improper COVID-related payment amounts associated with the sample of benefit payments selected for testing.
The known questioned costs identified for improper payments totaled $100,400.
Cause:
The DOL management implemented a flawed employer-filed claim process that did not allow for the monitoring of the employees’ ability to work and wage verification requirements. The employer-filed claim process also did not allow for claimants to self-certify for weeks benefits were claimed.
In addition, the DOL must manually review proof of employment or self-employment or a valid offer to begin employment and proof of wages for all PUA claims. This is a very time-consuming process and the DOL does not have the resources to review the volume of PUA claims in a timely manner.
Effect:
Without effective controls, the DOL increases its risk of providing benefits to ineligible claimants and not detecting improper payments. The deficiencies in eligibility determinations also resulted in noncompliance with federal regulations and questioned costs. While funds for benefit payments are not provided to states through grant awards, states are awarded funds to administer these programs. Grant provisions allow the grantor to penalize the DOL for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future.
Recommendation:
The DOL management should develop and implement internal controls over eligibility and claims processing to ensure procedures are consistently enforced and operate effectively. Management should also provide training on procedures for processing unemployment claims for programs created by the CARES Act. Strong monitoring controls should be implemented, as well, to ensure that the DOL achieves its objectives in complying with the eligibility requirements for the various UC programs. Specifically, the DOL should develop a process for claimants to self-certify for benefits when a claim is submitted by an employer on the claimant’s behalf.
Additionally, the DOL management should develop analytical procedures and queries to identify payments that have been made to claimants without identify verification should be developed.
Furthermore, the DOL management should develop IT controls to stop the release of payment until identity and eligibility requirements are substantiated and verified. The DOL management should also develop and implement procedures to stop or reduce payments when individuals do not provide required documentation.
Views of Responsible Officials:
We concur with this finding.
2024-033 Improve Controls over Employer-Filed Claims
Compliance Requirement: Eligibility
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: Unknown
Repeat of Prior Year Findings: 2023-029, 2022-032
Description:
The Department of Labor should improve internal controls over employer-filed Unemployment Compensation claims.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Additionally, in response to the COVID-19 public health emergency, the National Emergency declaration by the President on March 13, 2020, and the Public Health State of Emergency declared by Governor Brian Kemp on March 14, 2020, the former Georgia Department of Labor (DOL) Commissioner Mark Butler enacted Emergency Rule 300-2-4-0.5, containing Rule 300-2-4-.09(l) Partial Unemployment on March 16, 2020. The emergency rule allowed employers to file claims online on-behalf of their full-time and part-time employees with respect to any week during which an employee worked less than full-time due to a partial or total company shutdown caused by the COVID-19 public health emergency.
To file on-behalf of the employee, the employer must download and submit the DOL template, which requires the employer to input all the necessary identity, demographic, work, and wage information to establish a claim. After the employer has submitted the file, the DOL benefit payment system will automatically process the claim. A monetary determination will be made based on the wages the DOL has on-file. The DOL, then, sends the employee a Benefit Determination (Form DOL-411G), which reflects whether they met the wage requirements to establish a benefit year and a valid claim. If a valid claim is established, the determination lists the weekly benefit amount, maximum benefit amount, and maximum number of weeks.
Criteria:
As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The Uniform Guidance, Section 200.53 - Improper Payments states, “(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.”
Additionally, provisions included in Title 20 CFR Section 604.3(a) state, “A State may pay UC only to an individual who is able to work and available for work for the week for which UC is claimed.”
Condition:
Upon review of the procedures that the DOL established to process partial claims submitted by employers, deficiencies were noted. The DOL did not require employees to self-certify that they were able to work, available for work, and actively seeking work each week they received benefits. Furthermore, the claimant was unable to self-report additional wages and income the employee may have received from sources other than the employer that initially filed the claim.
While auditors were unable to determine the total dollar amount of improper payments associated with these deficiencies, a review of all benefit payment transactions occurring during the fiscal year under review indicated that the following dollar amounts of benefit payments were submitted and certified by 936 employers that were for 23,391 individual claimants:
• Regular Unemployment Compensation (UC) - $18,198,226
• State Extended Benefits (SEB) - $5,866
• Federal Pandemic Unemployment Compensation (FPUC) - $407,700
• Pandemic Emergency Unemployment Compensation (PEUC) - $28,216
• Reemployment Trade Adjustment Assistance (RTAA) - $112
Questioned Costs:
Though likely questioned costs may exist, these amounts are unknown as sufficient data to analyze benefit payment transactions associated with these employer-filed claims was not available. The following Assistance Listing Numbers would be affected if questioned costs did exist: 17.225 and 17.225 – COVID-19.
Cause:
The DOL management implemented a flawed employer-filed claim process that did not allow for the monitoring of the employees’ ability to work and wage verification requirements.
Effect:
These deficiencies resulted in noncompliance with federal regulations and the Uniform Guidance. Due to lack of controls over employer-filed claims, specifically the inability for claimants to self-certify, it is likely that claimants were paid benefits that they were not eligible to receive. Because eligibility for UC benefits is based on claimants demonstrating that they meet certain eligibility requirements on a weekly basis, the suspension of the requirement for claimants to certify eligibility on a weekly basis did not allow the DOL to determine whether continuing claimants remained eligible for benefits. The State of Georgia’s failure to administer its UI program in conformity and substantial compliance with federal law can result in loss of the State’s certification and loss of its administrative grant to operate the UC program and/or its employers’ tax credits under Federal Unemployment Tax Act (FUTA).
Recommendation:
We recommend that the DOL develop a process when an employer-filed claim is submitted that requires the employee to create an account with the DOL, verify information, and self-certify employment status for the week being claimed. We also recommend that the DOL develop controls to prevent the release of payments when identity and eligibility requirements have not been substantiated and verified. In addition, we recommend that the DOL develop analytical procedures and queries to identify improper payments linked to employer-filed claims.
Views of Responsible Officials:
We concur with this finding.
2024-034 Improve Controls over Financial Reporting
Compliance Requirement: Reporting
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-026, 2021-037
Description:
The Georgia Department of Labor submitted inaccurate financial reports for the Unemployment Insurance Program to the U.S. Department of Labor.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs:
• Federal Pandemic Unemployment Compensation (FPUC) – The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs.
• Pandemic Emergency Unemployment Compensation (PEUC) – The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to suck week under the UC law of Canada, and are able to work, available to work, and actively seeking work.
• Pandemic Unemployment Assistance (PUA) – The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits.
The Georgia Department of Labor (DOL) is responsible for reporting expenditures related to these programs to the U.S. Department of Labor’s Employment and Training Administration (ETA).
Every grant awarded by the ETA requires accurate quarterly and annual reporting as a part of sound financial and management responsibilities. This reporting supports the ETA’s ability to measure fund utilization for performance accountability and assess compliance with statutory expenditure requirements. This information also helps measure successful outcomes for participants, ensure sound service delivery and reporting practices, and determine whether the federal funds achieved maximum benefit.
The ETA-9130, Financial Status Report is used to report program and administrative expenditures. The DOL is required to submit quarterly financial reports for each UI program that they operate within 45 days after the end of reporting quarter. Financial data is required to be reported cumulatively from grant inception through the end of each reporting period.
Criteria:
As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Additionally, provisions included in the Uniform Guidance, Section 200.302(a) state, in part, that “the non-Federal entity’s financial management systems must… be sufficient to permit the preparation of reports required by general and program-specific terms and conditions.” In addition, provisions included in the Uniform Guidance, Section 200.302(b)(2) state, in part, that the non-Federal entity’s financial management systems must provide for “accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements.”
Condition:
The ETA-9130 reports for the quarters ending September 2023 and June 2024 were reviewed to ensure that program and administrative expenditures were reported in a timely and accurate manner. For five of the 65 reports tested, the amounts reported did not agree with the amounts reflected in the accounting records. All variances were noted on the September 2023 reports while none of the June 2024 reports had exceptions.
Variances identified on each report are as follows:
Description
Award Number
Report Date
Federal
Share of Expenditures Federal
Share of Unliquidated Obligations
Total Federal Obligations
Unliquidated Balance
PEUC Administration FY21 UI347102055A13-UI34710CI0 9/30/2023 - 93,173 93,173 (93,173)
PEUC Administration FY22 UI347102055A13-UI34710NJ0 9/30/2022 797,640 22,598 820,238 (820,238)
PUA Administration FY22 UI347102055A13-UI34710MT0 9/30/2023 (1,662,243) - (1,662,243) 1,662,243
UI State
Administration FY21 UI356432155A13- UI35643DO0 9/30/2023 - 1,279,858 1,279,858 (1,279,858)
Unemployment Insurance FY21 UI370592155A13-UI37059KI0 9/30/2023 100,703 179,960 280,663 (280,663)
Cause:
Separate ETA-9130 reports must be completed for each program and each fund source (subaccount) awarded to the DOL. While the DOL utilizes one general ledger report to prepare some ETA-9130 reports, the DOL uses multiple general ledger reports to prepare other ETA-9130 reports. In the instances of over obligated grant awards, the reporting system does not allow the preparer to enter more expenditures than funds authorized. Though new processes of gathering and reviewing the financial information were implemented after the first quarter of the fiscal year, these processes were not in place for the reports submitted for the quarter ending September 2023.
Effect:
The submitting of inaccurate ETA-9130 reports resulted in noncompliance with federal regulations and the Uniform Guidance for the UI program as noted above. Additionally, submitting incorrect reports diminishes the U.S. Department of Labor’s ability to effectively monitor the UI program.
Recommendation:
We recommend that the DOL review existing policies and procedures to ensure that it has established and is maintaining internal controls related to compliance with federal laws, regulations, and program compliance reports. This review should specifically address requirements for preparing the ETA-9130 reports. The DOL should ensure that personnel responsible for the ETA-9130 reports are appropriately trained and are familiar with these compliance requirements.
Views of Responsible Officials:
We concur with this finding.
2024-035 Improve Controls over the Identification, Recording, and Reporting of Overpayments
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024),
24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-030, 2022-029, 2021-038, 2020-038
Description:
The Georgia Department of Labor did not maintain adequate controls over the identification, recording, and reporting of benefit overpayments associated with the Unemployment Insurance programs.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs:
• Federal Pandemic Unemployment Compensation (FPUC) – The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs.
• Pandemic Emergency Unemployment Compensation (PEUC) – The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to such week under the UC law of Canada, and are able to work, available to work, and actively seeking work.
• Pandemic Unemployment Assistance (PUA) – The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits.
In addition, the State Extended Benefits (SEB) program, which is an extension of UC benefits, becomes available for payment when the State’s 13-week insured unemployment rate (IUR) exceeds 5% and pays claimants up to an additional 13 weeks of compensation. Under the SEB program, the State is required to provide 50% of the amounts paid to the majority of eligible SEB claimants, which are those not covered by Federal law or special provisions of State law. However, under the CARES Act, the U.S. Department of Labor will reimburse the State at 100% of eligible costs for the SEB program.
The State of Georgia became eligible to pay SEB May 10, 2020. However, the first payable weekending date (WED) was on July 4, 2020, as the first payable WED of PEUC was April 4, 2020. Further, the last payable WED for SEB was February 6, 2021.
Criteria:
As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Title 34, Chapter 8, Article 9 of the Official Code of Georgia Annotated (OCGA) §34-8-254 defines overpayments as the sum of benefits received by any person while any conditions for the receipt of benefits were not fulfilled or while the person was disqualified from receiving benefits. OCGA §34-8-254 assigns legal responsibility and authority for the collection of overpayments to the Commissioner of the DOL.
Additionally, per the UI Report Handbook No. 401, the ETA 227 and ETA 902P reports are required to be submitted to the U.S. Department of Labor in a timely and accurate manner. The ETA 227 reports are due quarterly on the first day of the second month after the quarter of reference, and all applicable date on the ETA 227 reports should be traceable to the data regarding overpayments and recoveries in the state’s financial accounting system. The ETA 902P report is due on the 30th of the month following the month to which data relate and should contain monthly data on PUA activities.
Condition:
In an effort to assess risk and plan audit procedures, auditors obtained an understanding of the internal controls over the processes for identifying and recording overpayments. In performing these procedures, the DOL stated that crossmatches used to identify possible overpayments are run three to six months after a quarter’s benefits have been paid. Additionally, it is our understanding that after the DOL runs a wage crossmatch for a quarter, the quarter is not run again. In this case, if an employer does not report wages for its employee timely to the DOL, the wages would not be in the crossmatch performed.
Based upon this information, auditors requested a complete population of overpayment cases and a reconciliation of the population to data to the financial statements. Auditors planned to select a sample of overpayment cases that the DOL had established during the fiscal year under review and verify that the DOL was properly identifying and processing overpayments. Although the DOL provided a population of overpayment cases, auditors could not summarize the data to match amounts reported on the financial statements. The data provided by the DOL is very limited, reflecting only total overpayments established, paid, and remaining balances by claimant at year-end. All amounts are grouped together and can contain multiple overpayments established on different dates. Auditors could not distinguish important information, such as the date the overpayment was established, weekending dates for the weeks determined to be overpaid, when the original benefit was paid, and whether the overpayment was caused by fraud. Furthermore, auditors inquired if overpayment data in the system of record was reconciled to the billing system and the DOL stated they did not perform such reconciliation.
While auditors were unable to verify that the population of overpayment cases was complete and accurate, auditors chose to test the overpayment data to gain a better understanding of and review controls and processes and follow up on the prior year findings. Using the data provided, the auditors selected and tested a sample of 60 claimants out of a population of 21,409 that had overpayments established during fiscal year 2024. During testing, the auditors identified the following exceptions:
• Two instances in which a completed employer fact finding letter was not available for review at the time of testing.
• One instance in which the overpayment determination letter did not notify the claimant of a 15% fraud penalty.
Auditors also noted ten other cases in which the DOL determined the cause of overpayment to be non-fraud while auditors concluded the cause should be fraud. After inquiring about the cases, the DOL provided auditors with a documented policy detailing the criteria used to determine fraud. While the criteria is confidential, auditors raise questions about the reasonableness of the policy and if the DOL had considered the United States Department of Labor (USDOL) best practices or industry standards used by neighboring states.
Furthermore, auditors noted claimants could have a fraud overpayment in one quarter and a non-fraud overpayment in the subsequent quarter though the overpaid weeks related to consecutive weeks and occurred in the same benefit year.
Finally, auditors noted an instance in which an overpayment case was opened in September 2021, but the case was not assigned to a staff member and no further action was taken after a fact finding letter was not returned by an employer. The case remains open and has not been reexamined in three years. Cases such as this are automatically closed after 60 days if there is no potential fraud suspected but remain open when potential fraud is suspected. It is unknown how many cases have been automatically closed and how many remain open without being assigned or further investigated.
Cause:
The DOL did not have the ability to easily run transaction-level or claimant-level queries for overpayments in their systems. Furthermore, the DOL did not reconcile overpayment data to subsystems, federal reports, or accounting records and was not able to do so in a timely manner when requested by the Department of Audits and Accounts and the State Accounting Office.
Additionally, the DOL stated that industry standards nor best practices were considered when developing their policies for identifying fraud-related cases and the parameters of their crossmatch used to identify possible overpayments.
Lastly, the IT system used to determine overpayments only reviews the overpaid weeks during a particular quarter and does not consider the overpaid weeks as they cross over through multiple quarters.
Effect:
Due to the lack of controls, there is an increased risk that possible fraudulent claims and improper benefits paid will not be identified and investigated timely. The deficiencies in the identification and recording of benefit overpayments resulted in noncompliance with federal and state regulations. Additionally, inaccurate reports were likely filed with USDOL. Furthermore, the lack of accurate and complete data associated with benefit overpayments prevented auditors from testing compliance requirements associated with overpayments on a complete population. These unknown factors, along with additional issues, are the basis for our adverse opinion on the UI program.
Recommendation:
The DOL management should develop and implement procedures to identify and record benefit overpayments in a timely and accurate manner. These procedures should allow for the tracking of information by fiscal year and periodic reconciliation of detail records to the general ledger and various required reports.
We also recommend that the DOL reperform each quarterly crossmatch for one year to ensure wages submitted late by employers are included in the crossmatch to identify any exceptions that might be missed due to late submissions.
Additionally, we recommend that the DOL implement controls that would allow for the consideration of fraud criteria for overpayments in consecutive quarters or within a benefit year. The DOL should also consult with the USDOL and neighboring states to determine best practices for industry standards on the criteria used to establish fraud overpayments.
Finally, we recommend that the DOL identify all unassigned overpayment cases that have been initiated and begin to review those cases starting from the oldest initiated cases.
Views of Responsible Officials:
We concur with this finding.
2024-036 Improve Controls over the Benefits Accuracy Measurement Program
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: None Identified
Description:
The Georgia Department of Labor should improve internal controls over the Benefits Accuracy Measurement program.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
State Workforce Agencies (SWAs), including the Georgia Department of Labor, are required to operate and maintain a quality control system. The Benefits Accuracy Management (BAM) program is the U.S. Department of Labor’s quality control system designed to assess the accuracy of UI benefit payments and denied claims unless the SWA is excepted from such requirement. The program estimates the number of claims improperly paid or denied and dollar amounts of benefits improperly paid or denied by projecting the results from investigations of statistically sound random samples to the universe of all claims paid and denied in a state.
Criteria:
As a recipient of federal awards, the Georgia Department of Labor (DOL) is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 20 CFR Section 602.21 reflect the standard methods and procedures to be used by each state in performing quality control reviews and require the SWA’s BAM unit to draw a weekly sample of payments and denied claims and complete prompt and in-depth case investigations to determine the degree of accuracy and timeliness in the administration of the State UC law and federal programs with respect to benefit determinations, benefit payments, and revenue collections.
In addition, the BAM State Operations Handbook (ET Handbook No. 395) states on page VI-10 that “each completed case must contain a Summary of Investigation. Each SWA must develop a format which includes, at a minimum, a narrative that explains the pertinent facts of the case: the basis for any decision that an error was made and any complexities of the case, e.g., difficulty obtaining information, evaluation of statements taken (i.e. how the investigator resolved a conflict in statements or why one party was found to be more credible the other), reasons for delay, or any special circumstances that occurred. Alternately, this may be satisfied by appropriate reference to explanations elsewhere in the case file. The summary should not introduce any new information. In other words, the summary must be substantiated by documentation in the case file. The investigator must sign and date the document.”
Condition:
Our audit of the UI program revealed deficiencies in the operation of internal controls over the BAM program. We identified a total of 934 paid and denied BAM cases for the fiscal year under review. From this population, 17 cases were selected as individually significant, and a sample of 60 cases from the remaining population was randomly selected for testing using a non-statistical sampling method. The following deficiencies were identified:
• For one case, the Summary of Investigation form and narrative was not completed.
• Four cases were completed and reviewed by the same person.
Cause:
During the audit period, the DOL experienced high turnover within the BAM program and limited staff resources during their annual peer review. The limited staff led to the breakdown in the completion of the Summary of Investigation form and the availability of personnel with the appropriate experience to review completed BAM cases.
Effect:
The deficiencies in BAM investigation procedures resulted in noncompliance with federal regulations. In addition, though no UC claim decisions associated with the BAM cases tested were found to be inappropriate, failure to perform established quality control procedures may result in benefit payments to ineligible recipients or the denial of benefits to eligible recipients. Furthermore, grant provisions allow the grantor to penalize the DOL for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future.
Recommendation:
The DOL management should strengthen internal controls over BAM investigations to ensure its established policies and procedures are consistently followed and operating effectively. In addition, the DOL should develop a plan to address the performance of controls when management transitions and staff turnover occurs.
Views of Responsible Officials:
We concur with this finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-037 Improve Controls over the Procurement Process
Compliance Requirement: Procurement and Suspension and Debarment
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of the Treasury
Pass-Through Entity: None
AL Number and Title: 21.027 – COVID-19 – Coronavirus State and Local
Fiscal Recovery Funds
Federal Award Number: SLFRP1029 (Year: 2023)
Questioned Costs: None Identified
Description:
The Georgia Department of Human Services should improve internal controls to ensure that they are complying with the State of Georgia’s Procurement Policy.
Background Information:
The Coronavirus State Fiscal Recovery Fund, (CSLFRF), provides direct payments to states, US territories, Tribal governments, metropolitan cities, counties, and non-entitlement units of local government to:
1. Respond to the public health emergency with respect to Coronavirus Disease 2019(COVID-19) or its negative economic impacts, including by providing assistance to households, small businesses, nonprofits, and impacted industries, such as tourism, travel, and hospitality;
2. Respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of the recipient that perform essential work or by providing grants to eligible employers that have eligible workers who are performing essential work;
3. Provide government services, to the extent of the reduction in revenue of the eligible entities due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year of the eligible entities prior to the emergency; and
4. Make necessary investments in water, sewer, or broadband infrastructure.
In August 2022, the Governor’s Office of Planning and Budget (OPB) dedicated more than $1 billion of CSLFRF federal funds to the Department of Human Services (DHS) to establish the Cash Assistance program. The Cash Assistance program provided one-time cash assistance of up to $350 for active enrollees of the Medicaid, PeachCare for Kids, Supplemental Nutrition Assistance Program, and/or Temporary Assistance for Needy Families government benefit programs in response to the negative economic impacts of the COVID-19 public health emergency.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The DHS is also required to comply with the procurement standards set forth in 2 CFR 200.317 through 2 CFR 200.327 of the Uniform Guidance. Pursuant to 2 CFR 200.317, “When procuring property and services under a Federal award, a State must follow the same policies and procedures it uses for procurements from its non-Federal funds.” As a state agency, the DHS adheres to the State of Georgia Procurement Manual issued by the Department of Administrative Services (DOAS).
Per the State of Georgia Procurement Manual, all contract extensions must occur in writing and require the supplier’s consent. The State Procurement Department’s (SPD) prior consent to the contract extension may also be required depending on the type of extension.
Condition:
Our examination of compliance with Procurement and Suspension and Debarment regulations for the Cash Assistance program revealed that the DHS did not follow the State of Georgia’s ongoing contract management process for the continuation of services. The DHS was also unable to provide a written notice of extension or amendment to continue services and was unable to provide documentation of written permission from the SPD.
Cause:
Through discussion with the DHS management, the DHS relied on the contractor to replace cash assistance cards that were lost or undeliverable in the prior year under the original terms of the contract rather than extending or amending the contract.
Effect:
Without a valid contract extension or amendment, federal funds may be used in a manner that is not in compliance with federal provisions and the Georgia Procurement Manual.
Recommendation:
The DHS should improve internal controls as they relate to the procurement and contracting processes to ensure that all contract extensions or amendments follow the processes established in the Georgia Procurement Manual.
Views of Responsible Officials:
Georgia Department of Human Services concurs with the finding.
2024-037 Improve Controls over the Procurement Process
Compliance Requirement: Procurement and Suspension and Debarment
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of the Treasury
Pass-Through Entity: None
AL Number and Title: 21.027 – COVID-19 – Coronavirus State and Local
Fiscal Recovery Funds
Federal Award Number: SLFRP1029 (Year: 2023)
Questioned Costs: None Identified
Description:
The Georgia Department of Human Services should improve internal controls to ensure that they are complying with the State of Georgia’s Procurement Policy.
Background Information:
The Coronavirus State Fiscal Recovery Fund, (CSLFRF), provides direct payments to states, US territories, Tribal governments, metropolitan cities, counties, and non-entitlement units of local government to:
1. Respond to the public health emergency with respect to Coronavirus Disease 2019(COVID-19) or its negative economic impacts, including by providing assistance to households, small businesses, nonprofits, and impacted industries, such as tourism, travel, and hospitality;
2. Respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of the recipient that perform essential work or by providing grants to eligible employers that have eligible workers who are performing essential work;
3. Provide government services, to the extent of the reduction in revenue of the eligible entities due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year of the eligible entities prior to the emergency; and
4. Make necessary investments in water, sewer, or broadband infrastructure.
In August 2022, the Governor’s Office of Planning and Budget (OPB) dedicated more than $1 billion of CSLFRF federal funds to the Department of Human Services (DHS) to establish the Cash Assistance program. The Cash Assistance program provided one-time cash assistance of up to $350 for active enrollees of the Medicaid, PeachCare for Kids, Supplemental Nutrition Assistance Program, and/or Temporary Assistance for Needy Families government benefit programs in response to the negative economic impacts of the COVID-19 public health emergency.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The DHS is also required to comply with the procurement standards set forth in 2 CFR 200.317 through 2 CFR 200.327 of the Uniform Guidance. Pursuant to 2 CFR 200.317, “When procuring property and services under a Federal award, a State must follow the same policies and procedures it uses for procurements from its non-Federal funds.” As a state agency, the DHS adheres to the State of Georgia Procurement Manual issued by the Department of Administrative Services (DOAS).
Per the State of Georgia Procurement Manual, all contract extensions must occur in writing and require the supplier’s consent. The State Procurement Department’s (SPD) prior consent to the contract extension may also be required depending on the type of extension.
Condition:
Our examination of compliance with Procurement and Suspension and Debarment regulations for the Cash Assistance program revealed that the DHS did not follow the State of Georgia’s ongoing contract management process for the continuation of services. The DHS was also unable to provide a written notice of extension or amendment to continue services and was unable to provide documentation of written permission from the SPD.
Cause:
Through discussion with the DHS management, the DHS relied on the contractor to replace cash assistance cards that were lost or undeliverable in the prior year under the original terms of the contract rather than extending or amending the contract.
Effect:
Without a valid contract extension or amendment, federal funds may be used in a manner that is not in compliance with federal provisions and the Georgia Procurement Manual.
Recommendation:
The DHS should improve internal controls as they relate to the procurement and contracting processes to ensure that all contract extensions or amendments follow the processes established in the Georgia Procurement Manual.
Views of Responsible Officials:
Georgia Department of Human Services concurs with the finding.
2024-037 Improve Controls over the Procurement Process
Compliance Requirement: Procurement and Suspension and Debarment
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of the Treasury
Pass-Through Entity: None
AL Number and Title: 21.027 – COVID-19 – Coronavirus State and Local
Fiscal Recovery Funds
Federal Award Number: SLFRP1029 (Year: 2023)
Questioned Costs: None Identified
Description:
The Georgia Department of Human Services should improve internal controls to ensure that they are complying with the State of Georgia’s Procurement Policy.
Background Information:
The Coronavirus State Fiscal Recovery Fund, (CSLFRF), provides direct payments to states, US territories, Tribal governments, metropolitan cities, counties, and non-entitlement units of local government to:
1. Respond to the public health emergency with respect to Coronavirus Disease 2019(COVID-19) or its negative economic impacts, including by providing assistance to households, small businesses, nonprofits, and impacted industries, such as tourism, travel, and hospitality;
2. Respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of the recipient that perform essential work or by providing grants to eligible employers that have eligible workers who are performing essential work;
3. Provide government services, to the extent of the reduction in revenue of the eligible entities due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year of the eligible entities prior to the emergency; and
4. Make necessary investments in water, sewer, or broadband infrastructure.
In August 2022, the Governor’s Office of Planning and Budget (OPB) dedicated more than $1 billion of CSLFRF federal funds to the Department of Human Services (DHS) to establish the Cash Assistance program. The Cash Assistance program provided one-time cash assistance of up to $350 for active enrollees of the Medicaid, PeachCare for Kids, Supplemental Nutrition Assistance Program, and/or Temporary Assistance for Needy Families government benefit programs in response to the negative economic impacts of the COVID-19 public health emergency.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The DHS is also required to comply with the procurement standards set forth in 2 CFR 200.317 through 2 CFR 200.327 of the Uniform Guidance. Pursuant to 2 CFR 200.317, “When procuring property and services under a Federal award, a State must follow the same policies and procedures it uses for procurements from its non-Federal funds.” As a state agency, the DHS adheres to the State of Georgia Procurement Manual issued by the Department of Administrative Services (DOAS).
Per the State of Georgia Procurement Manual, all contract extensions must occur in writing and require the supplier’s consent. The State Procurement Department’s (SPD) prior consent to the contract extension may also be required depending on the type of extension.
Condition:
Our examination of compliance with Procurement and Suspension and Debarment regulations for the Cash Assistance program revealed that the DHS did not follow the State of Georgia’s ongoing contract management process for the continuation of services. The DHS was also unable to provide a written notice of extension or amendment to continue services and was unable to provide documentation of written permission from the SPD.
Cause:
Through discussion with the DHS management, the DHS relied on the contractor to replace cash assistance cards that were lost or undeliverable in the prior year under the original terms of the contract rather than extending or amending the contract.
Effect:
Without a valid contract extension or amendment, federal funds may be used in a manner that is not in compliance with federal provisions and the Georgia Procurement Manual.
Recommendation:
The DHS should improve internal controls as they relate to the procurement and contracting processes to ensure that all contract extensions or amendments follow the processes established in the Georgia Procurement Manual.
Views of Responsible Officials:
Georgia Department of Human Services concurs with the finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-015 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: $376
Description:
The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the University:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the University to originate the student’s Direct Loan.
• Teacher Education Assistance for College and Higher Education (TEACH) Grants – The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a high-need field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311.
In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively.
Condition:
A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified:
• One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376.
Questioned Costs:
Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing this deficiency with management, they stated that a change to the student’s ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student’s Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility.
Effect:
This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The University should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-016 Strengthen Controls over the Return of Title IV Funds Process
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
The R2T4 calculation is prepared using the following information associated with the period of enrollment:
• The student’s Title IV aid information, including amounts disbursed and amounts that could have been disbursed,
• The withdrawal date and scheduled start date, end date, and break days, and
• Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students’ R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted:
• Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested.
Cause:
In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-019 Strengthen Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024)
Questioned Costs: $2,189
Description:
Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs.
Questioned Costs:
Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268.
Cause:
In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-020 Return of Title IV Funds, Student Financial Aid Cluster
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231051 (Year: 2024), P033A231051 (Year: 2024), P063P230092 (Year: 2024), P268K240092 (Year: 2024), P408A230092 (Year: 2024)
Questioned Costs: None Identified
Description:
The University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Upon examining the entire population of Title IV refunds, it was determined this condition was present in approximately 13% of the students selected for testing who had withdrawn prior to earning the total amount of the Title IV aid disbursed to that student.
Criteria:
Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic fund transfers initiated to the Secretary of Education as soon as possible, but no later than 45 days after the date that the institution determines the student withdrew.
Condition:
In testing the return of Title IV Funds, we observed that for multiple students selected for testing, that withdrew before the total amount of Title IV aid disbursed to the student was earned, the return of unearned Title IV aid was completed after 45 days of the date of the institution’s determination that the student had withdrawn.
Cause:
During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance.
Effect:
Because the return of Title IV aid was not made consistently within the required the 45 period, the University was not in compliance with the Return of Title IV Funds requirement of the Student Financial Aid Cluster.
Recommendation:
We recommend the School review its existing system of internal controls over compliance and make adjustments to ensure the return of Title IV aid is made within 45 days of the University’s determination that the student had withdrawn.
Views of Responsible Officials:
We concur with this finding. The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure compliance. A self-audit of Fall 2024 revealed no non-compliance issues.
2024-021 Improve Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
Federal Award Numbers: P007A238428 (Year: 2024), P033A238428 (Year: 2024), P063P232612 (Year: 2024)
Questioned Costs: $3,742
Description:
Lanier Technical College did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Lanier Technical College (Technical College) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the Technical College has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the Technical College must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The Technical College is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the Technical College during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 14 students from a population of 140 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the Technical College but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for five students who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $3,742 to various SFA programs.
Questioned Costs:
Upon testing a sample of $27,821 in financial aid disbursements to students who withdrew from the Technical College but for whom no R2T4 was performed, known questioned costs of $3,742 were identified for omitted R2T4 calculations. Using the total population amount of $286,243, we project the likely questioned costs to be approximately $38,502. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing these deficiencies with management, they stated that staff turnover and unexpected absences led to the deficiencies identified.
Effect:
The Technical College is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the Technical College to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the Technical College’s participation in Title IV programs.
Recommendation:
The Technical College should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The Technical College should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-022 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Federal Award Numbers: P007A237757 (Year: 2024), P033A237757 (Year: 2024), P063P232783 (Year: 2024), P268K242783 (Year: 2024)
Questioned Costs: $3,998
Description:
The Central Georgia Technical College Student Financial Aid Office improperly awarded Student Financial Assistance amounts to ineligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Central Georgia Technical College (Technical College). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the Technical College:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the Institution to originate the student’s Direct Loan.
Once financial aid is awarded and disbursed to students, those students are required to maintain satisfactory academic progress (SAP) as defined by the Technical College’s published standards. These published standards must include a review of a qualitative component, which is typically based upon grade point average (GPA), and a quantitative component, which is based upon successful completion of attempted coursework at a specified pace within a maximum timeframe. SAP must be evaluated at least once per academic year, and if at the time of each evaluation, the student has not maintained SAP, they are no longer eligible to receive SFA.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, and Federal Pell Grant Program, respectively.
Condition:
A sample of 40 students from a population of 4,938 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. Auditors noted that two students were not in compliance with the Technical College’s published Satisfactory Academic Progress (SAP) policies as follows:
• One student did not meet the qualitative requirement of SAP and was placed on Warning status instead of Suspension status. Because the student did not return for the subsequent semester, this deficiency did not result in the over disbursement of funds.
• One student did not meet the quantitative requirement of SAP, which resulted in over disbursements totaling $3,998.
Questioned Costs:
Upon testing a sample of $137,191 in financial aid disbursements, known questioned costs of $3,998 were identified for the students who received student financial assistance in excess of their eligibility. Using the total population amount of $27,605,503, we project the likely questioned costs to be approximately $804,476. The following assistance listing numbers were affected by the known and likely questioned costs: 84.007 and 84.063.
Cause:
In discussing these deficiencies with management, they stated that the timing of SAP processing in the student information system led to the incorrect SAP assessments for those students who had a significant break in enrollment and those who registered for classes later than usual.
Effect:
This deficiency may expose the Technical College to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, the Technical College was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The Technical College should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the Technical College should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the Technical College should develop and implement a monitoring process to ensure that controls are functioning properly. The Technical College should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-015 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: $376
Description:
The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the University:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the University to originate the student’s Direct Loan.
• Teacher Education Assistance for College and Higher Education (TEACH) Grants – The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a high-need field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311.
In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively.
Condition:
A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified:
• One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376.
Questioned Costs:
Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing this deficiency with management, they stated that a change to the student’s ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student’s Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility.
Effect:
This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The University should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-016 Strengthen Controls over the Return of Title IV Funds Process
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
The R2T4 calculation is prepared using the following information associated with the period of enrollment:
• The student’s Title IV aid information, including amounts disbursed and amounts that could have been disbursed,
• The withdrawal date and scheduled start date, end date, and break days, and
• Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students’ R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted:
• Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested.
Cause:
In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-020 Return of Title IV Funds, Student Financial Aid Cluster
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231051 (Year: 2024), P033A231051 (Year: 2024), P063P230092 (Year: 2024), P268K240092 (Year: 2024), P408A230092 (Year: 2024)
Questioned Costs: None Identified
Description:
The University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Upon examining the entire population of Title IV refunds, it was determined this condition was present in approximately 13% of the students selected for testing who had withdrawn prior to earning the total amount of the Title IV aid disbursed to that student.
Criteria:
Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic fund transfers initiated to the Secretary of Education as soon as possible, but no later than 45 days after the date that the institution determines the student withdrew.
Condition:
In testing the return of Title IV Funds, we observed that for multiple students selected for testing, that withdrew before the total amount of Title IV aid disbursed to the student was earned, the return of unearned Title IV aid was completed after 45 days of the date of the institution’s determination that the student had withdrawn.
Cause:
During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance.
Effect:
Because the return of Title IV aid was not made consistently within the required the 45 period, the University was not in compliance with the Return of Title IV Funds requirement of the Student Financial Aid Cluster.
Recommendation:
We recommend the School review its existing system of internal controls over compliance and make adjustments to ensure the return of Title IV aid is made within 45 days of the University’s determination that the student had withdrawn.
Views of Responsible Officials:
We concur with this finding. The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure compliance. A self-audit of Fall 2024 revealed no non-compliance issues.
2024-021 Improve Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
Federal Award Numbers: P007A238428 (Year: 2024), P033A238428 (Year: 2024), P063P232612 (Year: 2024)
Questioned Costs: $3,742
Description:
Lanier Technical College did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Lanier Technical College (Technical College) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the Technical College has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the Technical College must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The Technical College is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the Technical College during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 14 students from a population of 140 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the Technical College but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for five students who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $3,742 to various SFA programs.
Questioned Costs:
Upon testing a sample of $27,821 in financial aid disbursements to students who withdrew from the Technical College but for whom no R2T4 was performed, known questioned costs of $3,742 were identified for omitted R2T4 calculations. Using the total population amount of $286,243, we project the likely questioned costs to be approximately $38,502. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing these deficiencies with management, they stated that staff turnover and unexpected absences led to the deficiencies identified.
Effect:
The Technical College is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the Technical College to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the Technical College’s participation in Title IV programs.
Recommendation:
The Technical College should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The Technical College should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-022 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Federal Award Numbers: P007A237757 (Year: 2024), P033A237757 (Year: 2024), P063P232783 (Year: 2024), P268K242783 (Year: 2024)
Questioned Costs: $3,998
Description:
The Central Georgia Technical College Student Financial Aid Office improperly awarded Student Financial Assistance amounts to ineligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Central Georgia Technical College (Technical College). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the Technical College:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the Institution to originate the student’s Direct Loan.
Once financial aid is awarded and disbursed to students, those students are required to maintain satisfactory academic progress (SAP) as defined by the Technical College’s published standards. These published standards must include a review of a qualitative component, which is typically based upon grade point average (GPA), and a quantitative component, which is based upon successful completion of attempted coursework at a specified pace within a maximum timeframe. SAP must be evaluated at least once per academic year, and if at the time of each evaluation, the student has not maintained SAP, they are no longer eligible to receive SFA.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, and Federal Pell Grant Program, respectively.
Condition:
A sample of 40 students from a population of 4,938 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. Auditors noted that two students were not in compliance with the Technical College’s published Satisfactory Academic Progress (SAP) policies as follows:
• One student did not meet the qualitative requirement of SAP and was placed on Warning status instead of Suspension status. Because the student did not return for the subsequent semester, this deficiency did not result in the over disbursement of funds.
• One student did not meet the quantitative requirement of SAP, which resulted in over disbursements totaling $3,998.
Questioned Costs:
Upon testing a sample of $137,191 in financial aid disbursements, known questioned costs of $3,998 were identified for the students who received student financial assistance in excess of their eligibility. Using the total population amount of $27,605,503, we project the likely questioned costs to be approximately $804,476. The following assistance listing numbers were affected by the known and likely questioned costs: 84.007 and 84.063.
Cause:
In discussing these deficiencies with management, they stated that the timing of SAP processing in the student information system led to the incorrect SAP assessments for those students who had a significant break in enrollment and those who registered for classes later than usual.
Effect:
This deficiency may expose the Technical College to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, the Technical College was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The Technical College should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the Technical College should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the Technical College should develop and implement a monitoring process to ensure that controls are functioning properly. The Technical College should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-015 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: $376
Description:
The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the University:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the University to originate the student’s Direct Loan.
• Teacher Education Assistance for College and Higher Education (TEACH) Grants – The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a high-need field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311.
In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively.
Condition:
A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified:
• One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376.
Questioned Costs:
Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing this deficiency with management, they stated that a change to the student’s ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student’s Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility.
Effect:
This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The University should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-016 Strengthen Controls over the Return of Title IV Funds Process
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
The R2T4 calculation is prepared using the following information associated with the period of enrollment:
• The student’s Title IV aid information, including amounts disbursed and amounts that could have been disbursed,
• The withdrawal date and scheduled start date, end date, and break days, and
• Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students’ R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted:
• Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested.
Cause:
In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-017 Improve Controls over Enrollment Reporting
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Federal Award Numbers: P063P230086 (Year: 2024), P268K240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not report student enrollment information to required organizations in a timely and accurate manner.
Background Information:
Georgia State University (University) is required to report enrollment information under the Federal Pell Grant and Federal Direct Student Loans programs via the National Student Loan Data System (NSLDS). The University must review, update, and verify student enrollment statuses, program information, and effective dates periodically throughout the award year. The accuracy and timeliness of enrollment information reported by the University impacts its ability to properly administer the various Student Financial Assistance programs.
There are two categories of enrollment information reported to the NSLDS:
• Campus-Level, which includes data related to the student’s overall enrollment at an institution’s campus, and
• Program-Level, which includes data related to the student’s program(s) of attendance.
The NSLDS Enrollment Reporting Guide provides institutions the requirements and guidance for reporting these specific campus-level and program-level enrollment details for students.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Regarding the enrollment reporting process, provisions included in Title 34 Section CFR 685.309(b) state that “(1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary – (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that – (i) … the student has ceased to be enrolled on at least a half-time basis for the period...” In addition, per the NSLDS Enrollment Reporting Guide issued by the U.S. Department of Education (ED), students who have received Federal Pell Grant Program funds will be included on the NSLDS roster file received by each institution and are subject to the same enrollment reporting requirements as those students who have received a loan under the William D. Ford Federal Direct Loan Program.
Condition:
A sample of 25 students who received Federal Pell Grant Program and Federal Direct Student Loan funds and had a reduction or increase in attendance level, graduated, withdrew, dropped out, or enrolled but never attended during the audit period was randomly selected for testing using a non-statistical sampling method. NSLDS Enrollment Detail information was reviewed for each student to ensure that the University accurately reported significant data elements under both the Campus-Level and Program-Level Record. The following deficiency was identified:
• For all students tested, the Program Enrollment Effective Date reflected on the Program-Level Record did not agree to the date on which the current enrollment status reported for the student was first effective.
Cause:
In discussing these deficiencies with management, they stated that a student information system defect led to the inaccurate reporting of Program Enrollment Effective Dates on the Program-Level record.
Effect:
The University was not in compliance with federal regulations concerning enrollment reporting requirements. Additionally, if enrollment statuses are not submitted appropriately to NSLDS by the University, loan interest subsidies may be negatively affected, deferments of Federal Direct Student Loans may be continued in error, loan repayment dates could be recorded incorrectly, and the compilation of data associated with other Title IV aid programs could be adversely affected.
Recommendation:
The University should follow established policies and procedures to ensure that all changes in student enrollment statuses are reported in accordance with timeframes prescribed by ED. Additionally, management should develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-019 Strengthen Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024)
Questioned Costs: $2,189
Description:
Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs.
Questioned Costs:
Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268.
Cause:
In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-020 Return of Title IV Funds, Student Financial Aid Cluster
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231051 (Year: 2024), P033A231051 (Year: 2024), P063P230092 (Year: 2024), P268K240092 (Year: 2024), P408A230092 (Year: 2024)
Questioned Costs: None Identified
Description:
The University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Upon examining the entire population of Title IV refunds, it was determined this condition was present in approximately 13% of the students selected for testing who had withdrawn prior to earning the total amount of the Title IV aid disbursed to that student.
Criteria:
Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic fund transfers initiated to the Secretary of Education as soon as possible, but no later than 45 days after the date that the institution determines the student withdrew.
Condition:
In testing the return of Title IV Funds, we observed that for multiple students selected for testing, that withdrew before the total amount of Title IV aid disbursed to the student was earned, the return of unearned Title IV aid was completed after 45 days of the date of the institution’s determination that the student had withdrawn.
Cause:
During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance.
Effect:
Because the return of Title IV aid was not made consistently within the required the 45 period, the University was not in compliance with the Return of Title IV Funds requirement of the Student Financial Aid Cluster.
Recommendation:
We recommend the School review its existing system of internal controls over compliance and make adjustments to ensure the return of Title IV aid is made within 45 days of the University’s determination that the student had withdrawn.
Views of Responsible Officials:
We concur with this finding. The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure compliance. A self-audit of Fall 2024 revealed no non-compliance issues.
2024-021 Improve Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
Federal Award Numbers: P007A238428 (Year: 2024), P033A238428 (Year: 2024), P063P232612 (Year: 2024)
Questioned Costs: $3,742
Description:
Lanier Technical College did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Lanier Technical College (Technical College) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the Technical College has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the Technical College must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The Technical College is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the Technical College during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 14 students from a population of 140 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the Technical College but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for five students who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $3,742 to various SFA programs.
Questioned Costs:
Upon testing a sample of $27,821 in financial aid disbursements to students who withdrew from the Technical College but for whom no R2T4 was performed, known questioned costs of $3,742 were identified for omitted R2T4 calculations. Using the total population amount of $286,243, we project the likely questioned costs to be approximately $38,502. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing these deficiencies with management, they stated that staff turnover and unexpected absences led to the deficiencies identified.
Effect:
The Technical College is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the Technical College to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the Technical College’s participation in Title IV programs.
Recommendation:
The Technical College should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The Technical College should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-022 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Federal Award Numbers: P007A237757 (Year: 2024), P033A237757 (Year: 2024), P063P232783 (Year: 2024), P268K242783 (Year: 2024)
Questioned Costs: $3,998
Description:
The Central Georgia Technical College Student Financial Aid Office improperly awarded Student Financial Assistance amounts to ineligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Central Georgia Technical College (Technical College). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the Technical College:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the Institution to originate the student’s Direct Loan.
Once financial aid is awarded and disbursed to students, those students are required to maintain satisfactory academic progress (SAP) as defined by the Technical College’s published standards. These published standards must include a review of a qualitative component, which is typically based upon grade point average (GPA), and a quantitative component, which is based upon successful completion of attempted coursework at a specified pace within a maximum timeframe. SAP must be evaluated at least once per academic year, and if at the time of each evaluation, the student has not maintained SAP, they are no longer eligible to receive SFA.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, and Federal Pell Grant Program, respectively.
Condition:
A sample of 40 students from a population of 4,938 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. Auditors noted that two students were not in compliance with the Technical College’s published Satisfactory Academic Progress (SAP) policies as follows:
• One student did not meet the qualitative requirement of SAP and was placed on Warning status instead of Suspension status. Because the student did not return for the subsequent semester, this deficiency did not result in the over disbursement of funds.
• One student did not meet the quantitative requirement of SAP, which resulted in over disbursements totaling $3,998.
Questioned Costs:
Upon testing a sample of $137,191 in financial aid disbursements, known questioned costs of $3,998 were identified for the students who received student financial assistance in excess of their eligibility. Using the total population amount of $27,605,503, we project the likely questioned costs to be approximately $804,476. The following assistance listing numbers were affected by the known and likely questioned costs: 84.007 and 84.063.
Cause:
In discussing these deficiencies with management, they stated that the timing of SAP processing in the student information system led to the incorrect SAP assessments for those students who had a significant break in enrollment and those who registered for classes later than usual.
Effect:
This deficiency may expose the Technical College to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, the Technical College was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The Technical College should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the Technical College should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the Technical College should develop and implement a monitoring process to ensure that controls are functioning properly. The Technical College should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-015 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: $376
Description:
The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the University:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the University to originate the student’s Direct Loan.
• Teacher Education Assistance for College and Higher Education (TEACH) Grants – The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a high-need field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311.
In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively.
Condition:
A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified:
• One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376.
Questioned Costs:
Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing this deficiency with management, they stated that a change to the student’s ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student’s Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility.
Effect:
This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The University should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-016 Strengthen Controls over the Return of Title IV Funds Process
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
The R2T4 calculation is prepared using the following information associated with the period of enrollment:
• The student’s Title IV aid information, including amounts disbursed and amounts that could have been disbursed,
• The withdrawal date and scheduled start date, end date, and break days, and
• Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students’ R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted:
• Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested.
Cause:
In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-017 Improve Controls over Enrollment Reporting
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Federal Award Numbers: P063P230086 (Year: 2024), P268K240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not report student enrollment information to required organizations in a timely and accurate manner.
Background Information:
Georgia State University (University) is required to report enrollment information under the Federal Pell Grant and Federal Direct Student Loans programs via the National Student Loan Data System (NSLDS). The University must review, update, and verify student enrollment statuses, program information, and effective dates periodically throughout the award year. The accuracy and timeliness of enrollment information reported by the University impacts its ability to properly administer the various Student Financial Assistance programs.
There are two categories of enrollment information reported to the NSLDS:
• Campus-Level, which includes data related to the student’s overall enrollment at an institution’s campus, and
• Program-Level, which includes data related to the student’s program(s) of attendance.
The NSLDS Enrollment Reporting Guide provides institutions the requirements and guidance for reporting these specific campus-level and program-level enrollment details for students.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Regarding the enrollment reporting process, provisions included in Title 34 Section CFR 685.309(b) state that “(1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary – (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that – (i) … the student has ceased to be enrolled on at least a half-time basis for the period...” In addition, per the NSLDS Enrollment Reporting Guide issued by the U.S. Department of Education (ED), students who have received Federal Pell Grant Program funds will be included on the NSLDS roster file received by each institution and are subject to the same enrollment reporting requirements as those students who have received a loan under the William D. Ford Federal Direct Loan Program.
Condition:
A sample of 25 students who received Federal Pell Grant Program and Federal Direct Student Loan funds and had a reduction or increase in attendance level, graduated, withdrew, dropped out, or enrolled but never attended during the audit period was randomly selected for testing using a non-statistical sampling method. NSLDS Enrollment Detail information was reviewed for each student to ensure that the University accurately reported significant data elements under both the Campus-Level and Program-Level Record. The following deficiency was identified:
• For all students tested, the Program Enrollment Effective Date reflected on the Program-Level Record did not agree to the date on which the current enrollment status reported for the student was first effective.
Cause:
In discussing these deficiencies with management, they stated that a student information system defect led to the inaccurate reporting of Program Enrollment Effective Dates on the Program-Level record.
Effect:
The University was not in compliance with federal regulations concerning enrollment reporting requirements. Additionally, if enrollment statuses are not submitted appropriately to NSLDS by the University, loan interest subsidies may be negatively affected, deferments of Federal Direct Student Loans may be continued in error, loan repayment dates could be recorded incorrectly, and the compilation of data associated with other Title IV aid programs could be adversely affected.
Recommendation:
The University should follow established policies and procedures to ensure that all changes in student enrollment statuses are reported in accordance with timeframes prescribed by ED. Additionally, management should develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-018 Improve Controls over Federal Direct Student Loan Reconciliations
Compliance Requirement: Cash Management
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Number and Title: 84.268 – Federal Direct Student Loans
Federal Award Number: P268K241311 (Year: 2024)
Questioned Costs: None Identified
Description:
Augusta University did not perform required monthly reconciliations for the Federal Direct Student Loans program appropriately.
Background Information:
Under the Federal Direct Student Loan program, Augusta University (University) makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attendance. The student’s Individual Student Information Record (ISIR), along with other information, is used by the University to originate the student’s Direct Loan.
During the current fiscal year, the University originated and disbursed $104,537,405 in Federal Direct Student Loans to 4,990 students.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 685.300(b) state that upon entering into a written program participation agreement associated with Federal Direct Student Loans “the school must promise to comply with the [Higher Education] Act [of 1965] and applicable regulations and must agree to … on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary.”
Condition:
A sample of four periodic Federal Direct Student Loan program reconciliations was randomly selected for testing using a non-statistical sampling method. The reconciliations were reviewed to ensure that the School Account Statement (SAS) data files provided by the U.S. Department of Education’s Common Origination and Disbursement (COD) system were reconciled appropriately to the student information system and the University’s financial records and that variances were resolved in a timely manner. While reconciliations of the Direct Loans disbursed per the student information system and the University’s financial records and reconciliations of the cash drawdowns per the COD system and the University’s financial records were performed throughout the year, testing revealed that reconciliations of the SAS data files by student were not performed for the months tested.
Cause:
In discussing these deficiencies with management, they stated that the failure to perform the necessary reconciliations at the student level was due to staffing changes and a lack of continuity in the Student Financial Aid Department.
Effect:
The University is not in compliance with their program participation agreement or federal regulations concerning Federal Direct Student Loans. In addition, omissions and errors in information submitted to the COD system or within the student information system may not be identified and corrected in a timely manner. Furthermore, if all SAS data is not reconciled appropriately, the University cannot close out the Direct Loan account in the COD system at the end of the award year.
Recommendation:
The University should establish procedures and assign responsibility for the monthly and yearly reconciliation of the Federal Direct Student Loan program activity to ensure that the guidelines contained in the Direct Loan School Guide and Federal Student Aid Handbook are followed. The University’s Financial Aid and Business Offices should maintain their internal records in such a way that they can prepare the monthly reconciliations accurately and timely. Additionally, management should develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-019 Strengthen Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024)
Questioned Costs: $2,189
Description:
Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs.
Questioned Costs:
Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268.
Cause:
In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-020 Return of Title IV Funds, Student Financial Aid Cluster
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231051 (Year: 2024), P033A231051 (Year: 2024), P063P230092 (Year: 2024), P268K240092 (Year: 2024), P408A230092 (Year: 2024)
Questioned Costs: None Identified
Description:
The University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Upon examining the entire population of Title IV refunds, it was determined this condition was present in approximately 13% of the students selected for testing who had withdrawn prior to earning the total amount of the Title IV aid disbursed to that student.
Criteria:
Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic fund transfers initiated to the Secretary of Education as soon as possible, but no later than 45 days after the date that the institution determines the student withdrew.
Condition:
In testing the return of Title IV Funds, we observed that for multiple students selected for testing, that withdrew before the total amount of Title IV aid disbursed to the student was earned, the return of unearned Title IV aid was completed after 45 days of the date of the institution’s determination that the student had withdrawn.
Cause:
During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance.
Effect:
Because the return of Title IV aid was not made consistently within the required the 45 period, the University was not in compliance with the Return of Title IV Funds requirement of the Student Financial Aid Cluster.
Recommendation:
We recommend the School review its existing system of internal controls over compliance and make adjustments to ensure the return of Title IV aid is made within 45 days of the University’s determination that the student had withdrawn.
Views of Responsible Officials:
We concur with this finding. The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure compliance. A self-audit of Fall 2024 revealed no non-compliance issues.
2024-022 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Federal Award Numbers: P007A237757 (Year: 2024), P033A237757 (Year: 2024), P063P232783 (Year: 2024), P268K242783 (Year: 2024)
Questioned Costs: $3,998
Description:
The Central Georgia Technical College Student Financial Aid Office improperly awarded Student Financial Assistance amounts to ineligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Central Georgia Technical College (Technical College). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the Technical College:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the Institution to originate the student’s Direct Loan.
Once financial aid is awarded and disbursed to students, those students are required to maintain satisfactory academic progress (SAP) as defined by the Technical College’s published standards. These published standards must include a review of a qualitative component, which is typically based upon grade point average (GPA), and a quantitative component, which is based upon successful completion of attempted coursework at a specified pace within a maximum timeframe. SAP must be evaluated at least once per academic year, and if at the time of each evaluation, the student has not maintained SAP, they are no longer eligible to receive SFA.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, and Federal Pell Grant Program, respectively.
Condition:
A sample of 40 students from a population of 4,938 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. Auditors noted that two students were not in compliance with the Technical College’s published Satisfactory Academic Progress (SAP) policies as follows:
• One student did not meet the qualitative requirement of SAP and was placed on Warning status instead of Suspension status. Because the student did not return for the subsequent semester, this deficiency did not result in the over disbursement of funds.
• One student did not meet the quantitative requirement of SAP, which resulted in over disbursements totaling $3,998.
Questioned Costs:
Upon testing a sample of $137,191 in financial aid disbursements, known questioned costs of $3,998 were identified for the students who received student financial assistance in excess of their eligibility. Using the total population amount of $27,605,503, we project the likely questioned costs to be approximately $804,476. The following assistance listing numbers were affected by the known and likely questioned costs: 84.007 and 84.063.
Cause:
In discussing these deficiencies with management, they stated that the timing of SAP processing in the student information system led to the incorrect SAP assessments for those students who had a significant break in enrollment and those who registered for classes later than usual.
Effect:
This deficiency may expose the Technical College to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, the Technical College was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The Technical College should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the Technical College should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the Technical College should develop and implement a monitoring process to ensure that controls are functioning properly. The Technical College should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-015 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: $376
Description:
The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the University:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the University to originate the student’s Direct Loan.
• Teacher Education Assistance for College and Higher Education (TEACH) Grants – The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a high-need field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311.
In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively.
Condition:
A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified:
• One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376.
Questioned Costs:
Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing this deficiency with management, they stated that a change to the student’s ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student’s Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility.
Effect:
This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The University should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-016 Strengthen Controls over the Return of Title IV Funds Process
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
The R2T4 calculation is prepared using the following information associated with the period of enrollment:
• The student’s Title IV aid information, including amounts disbursed and amounts that could have been disbursed,
• The withdrawal date and scheduled start date, end date, and break days, and
• Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students’ R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted:
• Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested.
Cause:
In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-019 Strengthen Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024)
Questioned Costs: $2,189
Description:
Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs.
Questioned Costs:
Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268.
Cause:
In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-015 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: $376
Description:
The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the University:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the University to originate the student’s Direct Loan.
• Teacher Education Assistance for College and Higher Education (TEACH) Grants – The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a high-need field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311.
In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively.
Condition:
A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified:
• One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376.
Questioned Costs:
Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing this deficiency with management, they stated that a change to the student’s ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student’s Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility.
Effect:
This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The University should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-016 Strengthen Controls over the Return of Title IV Funds Process
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
The R2T4 calculation is prepared using the following information associated with the period of enrollment:
• The student’s Title IV aid information, including amounts disbursed and amounts that could have been disbursed,
• The withdrawal date and scheduled start date, end date, and break days, and
• Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students’ R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted:
• Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested.
Cause:
In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-019 Strengthen Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024)
Questioned Costs: $2,189
Description:
Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs.
Questioned Costs:
Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268.
Cause:
In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-019 Strengthen Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024)
Questioned Costs: $2,189
Description:
Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs.
Questioned Costs:
Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268.
Cause:
In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-020 Return of Title IV Funds, Student Financial Aid Cluster
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231051 (Year: 2024), P033A231051 (Year: 2024), P063P230092 (Year: 2024), P268K240092 (Year: 2024), P408A230092 (Year: 2024)
Questioned Costs: None Identified
Description:
The University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Upon examining the entire population of Title IV refunds, it was determined this condition was present in approximately 13% of the students selected for testing who had withdrawn prior to earning the total amount of the Title IV aid disbursed to that student.
Criteria:
Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic fund transfers initiated to the Secretary of Education as soon as possible, but no later than 45 days after the date that the institution determines the student withdrew.
Condition:
In testing the return of Title IV Funds, we observed that for multiple students selected for testing, that withdrew before the total amount of Title IV aid disbursed to the student was earned, the return of unearned Title IV aid was completed after 45 days of the date of the institution’s determination that the student had withdrawn.
Cause:
During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance.
Effect:
Because the return of Title IV aid was not made consistently within the required the 45 period, the University was not in compliance with the Return of Title IV Funds requirement of the Student Financial Aid Cluster.
Recommendation:
We recommend the School review its existing system of internal controls over compliance and make adjustments to ensure the return of Title IV aid is made within 45 days of the University’s determination that the student had withdrawn.
Views of Responsible Officials:
We concur with this finding. The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure compliance. A self-audit of Fall 2024 revealed no non-compliance issues.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-026 Improve Controls over Special Reporting
Compliance Requirement: Reporting
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.568 – Low-Income Home Energy Assistance Program
93.568 – COVID-19 – Low-Income Home Energy Assistance Program
Federal Award Numbers: 2301GALIEA (Year: 2023), 2301GALIEE (Year: 2023), 2301GALIEI (Year: 2023)
Questioned Costs: None Identified
Description:
The Department of Human Services should improve internal controls to ensure information associated with households assisted by the Low-Income Home Energy Assistance Program is reported accurately and timely.
Background Information:
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes awards available to states, territories, and Native American tribes for the purpose of assisting low-income households meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Department of Human Services (DHS) delivers a wide range of services designed to promote self-sufficiency, safety, and well-being for all Georgians and therefore, is designated as the custodian of the LIHEAP funds for the State of Georgia (State). In that capacity, the DHS is required to report information relating to the households served to the U.S. Department of Health and Human Services (HHS). This information is reported on the Annual Report on Households Assisted by LIHEAP, which includes details such as the number of households assisted, poverty levels, type of assistance received (heating, cooling, crisis, and weatherization), owner/renter status, and various demographic data. The HHS Secretary compiles the information submitted by each state agency and submits a report to Congress annually. Congress uses this annual report in its oversight of each recipient’s administration of the LIHEAP program.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Additionally, provisions included in Title 45 CFR 96.82 reflect requirements for reporting on households assisted by LIHEAP and state, “Each grantee which is a State… shall submit to the Department, as part of its LIHEAP grant application, the data… for the 12-month period corresponding to the Federal fiscal year (October 1-September 30) preceding the fiscal year for which funds are requested. The data shall be reported separately for LIHEAP heating, cooling, crisis, and weatherization assistance.”
Condition:
Our examination of the Annual Report on Households Assisted by LIHEAP included a review of 73 line items and revealed the following deficiencies:
• The first version of the report provided to auditors had data reported on 36 line items that did not match supporting documentation.
• A subsequent report was resubmitted to correct those items and contained 23 line items that were not fully corrected and did not match supporting documentation.
Cause:
Through discussion with management, it was noted that the original report that was submitted to HHS in December 2023 was rejected for corrections. During the revision process, numbers were changed in error and were not caught by the review process.
Effect:
The deficiencies noted in the Annual Report on Households Assisted by LIHEAP resulted in noncompliance with federal regulations. The reporting of incorrect information could also affect appropriations to the LIHEAP program in the following fiscal year and could reduce the amount received by the state for the LIHEAP program in subsequent years. Furthermore, the State’s LIHEAP data may not have been included in the HHS Secretary’s report to Congress as it reflected errors and has not yet been accepted and finalized by HHS.
Recommendation:
We recommend that DHS:
• Follow established processes and procedures associated with LIHEAP special reporting requirements;
• Clearly define roles and responsibilities for personnel involved in the reporting process to ensure that the reports are completed appropriately and accurately; and
• Incorporate additional oversight, training, and/or staff to aid in the reporting process, including the reporting of accurate and appropriate data elements, as applicable.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-023 Continue to Strengthen Application Risk Management Program
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.767 – Children’s Health Insurance Program
93.767 – COVID-19 – Children’s Health Insurance Program
93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024), 2305GA5MAP (Year: 2023), 2305GA5ADM (Year: 2023), 2405GA5MAP (Year: 2024), 2405GA5ADM (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-018, 2022-018, 2021-031, 2020-028, 2019-024, 2018-026, 2017-037, 2016-044
Description:
The Department of Community Health should continue to strengthen controls over its application risk management program.
Background Information:
See Financial Finding at 2024-001.
Criteria:
See Financial Finding at 2024-001.
Condition:
See Financial Finding at 2024-001.
Cause:
See Financial Finding at 2024-001.
Effect:
See Financial Finding at 2024-001.
Recommendation:
See Financial Finding at 2024-001.
Views of Responsible Officials:
We concur with this finding.
2024-027 Improve Controls over Eligibility Determinations
Compliance Requirement: Eligibility
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.767 – Children’s Health Insurance Program
93.767 – COVID-19 – Children’s Health Insurance Program
Federal Award Numbers: 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024)
Questioned Costs: $380
Description:
The Department of Community Health and Department of Human Services did not have adequate controls in place to ensure that the required continuing eligibility determinations are performed.
Background Information:
The Department of Community Health (DCH) administers the Children’s Health Insurance Program (CHIP) that provides child medical coverage to low-income families who exceed Medicaid income limits. CHIP is a large public assistance program in Georgia with federal and state funds totaling approximately $627 million for fiscal year 2024.
Eligibility for the CHIP program is determined by the Division of Family and Children Services (DFCS), a division within the Department of Human Services (DHS), which has offices in each of the 159 counties in the State of Georgia. Once eligibility information has been obtained, the DFCS enters the individual into the Georgia Gateway eligibility system and an approval or denial notice is generated. The Georgia Medicaid Management Information System (GAMMIS) is updated through the Georgia Gateway interface when eligibility for a member is approved. When eligibility is denied, the DFCS sends the denial notice to the DCH, which triggers the removal of the denied member from GAMMIS.
Criteria:
As recipients of federal awards, both the DCH and the DHS are required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 – Internal Controls.
The eligibility determination requirements for CHIP members are addressed in Chapter 2200, Section 55 – Age (Family Medicaid) of the DHS Medicaid Manual. In accordance with provisions reflected in the Medicaid Manual, claims should only be paid on behalf of recipients who meet the eligibility criteria.
Condition:
Our audit of the CHIP program revealed deficiencies in the performance of eligibility determinations. During fiscal year 2024, the DCH paid CHIP benefits totaling $626,925,513 for 481,517 claims transactions. We used a nonstatistical sampling method to select a random sample of 60 benefit payments from this population and tested the sample to determine if eligibility determinations were performed appropriately. Upon completing this testing, it was noted that two members were denied by the DFCS in Georgia Gateway but remained active in GAMMIS in error.
Questioned Costs:
Known questioned costs of $380 were identified for benefit payments to the two ineligible CHIP members. The Federal and State share of questioned cost is approximately $296 and $84, respectively. Using the total population amount of $626,925,513, we project the likely questioned costs to be approximately $50,016,877. The Federal and State share of likely questioned costs is approximately $38,993,157 and $11,023,720, respectively.
Cause:
The processes that the DFCS performed did not ensure the required eligibility determinations were made for all CHIP members. Also, while the DCH has systems in place to automate the eligibility process, the systems (Georgia Gateway and GAMMIS) were not properly interfaced. This resulted in a failure to effectively update member eligibility data between the two platforms.
Effect:
The deficiencies in eligibility determinations resulted in material noncompliance with federal regulations. Also, grant provisions allow the grantor to penalize the DCH for noncompliance by suspending or terminating the award or withholding future awards. In addition, the DCH may be providing CHIP benefits to ineligible individuals and claiming federal reimbursement for unallowable expenditures.
Recommendation:
The DCH and DHS management should strengthen oversight of the DFCS eligibility determinations for CHIP members to ensure they are being performed as required. Specifically, management should:
• Dedicate the necessary resources to ensure that the Georgia Gateway and GAMMIS systems are interfaced properly;
• Oversee a reconciliation process between members denied within Georgia Gateway and members removed within GAMMIS; and
• The DHS management should continue to provide training associated with these compliance requirements to new hires.
We also recommend management consult with the grantor to discuss whether the questioned costs identified in the audit should be repaid.
Views of Responsible Officials:
We concur with this finding.
2024-023 Continue to Strengthen Application Risk Management Program
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.767 – Children’s Health Insurance Program
93.767 – COVID-19 – Children’s Health Insurance Program
93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024), 2305GA5MAP (Year: 2023), 2305GA5ADM (Year: 2023), 2405GA5MAP (Year: 2024), 2405GA5ADM (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-018, 2022-018, 2021-031, 2020-028, 2019-024, 2018-026, 2017-037, 2016-044
Description:
The Department of Community Health should continue to strengthen controls over its application risk management program.
Background Information:
See Financial Finding at 2024-001.
Criteria:
See Financial Finding at 2024-001.
Condition:
See Financial Finding at 2024-001.
Cause:
See Financial Finding at 2024-001.
Effect:
See Financial Finding at 2024-001.
Recommendation:
See Financial Finding at 2024-001.
Views of Responsible Officials:
We concur with this finding.
2024-027 Improve Controls over Eligibility Determinations
Compliance Requirement: Eligibility
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.767 – Children’s Health Insurance Program
93.767 – COVID-19 – Children’s Health Insurance Program
Federal Award Numbers: 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024)
Questioned Costs: $380
Description:
The Department of Community Health and Department of Human Services did not have adequate controls in place to ensure that the required continuing eligibility determinations are performed.
Background Information:
The Department of Community Health (DCH) administers the Children’s Health Insurance Program (CHIP) that provides child medical coverage to low-income families who exceed Medicaid income limits. CHIP is a large public assistance program in Georgia with federal and state funds totaling approximately $627 million for fiscal year 2024.
Eligibility for the CHIP program is determined by the Division of Family and Children Services (DFCS), a division within the Department of Human Services (DHS), which has offices in each of the 159 counties in the State of Georgia. Once eligibility information has been obtained, the DFCS enters the individual into the Georgia Gateway eligibility system and an approval or denial notice is generated. The Georgia Medicaid Management Information System (GAMMIS) is updated through the Georgia Gateway interface when eligibility for a member is approved. When eligibility is denied, the DFCS sends the denial notice to the DCH, which triggers the removal of the denied member from GAMMIS.
Criteria:
As recipients of federal awards, both the DCH and the DHS are required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 – Internal Controls.
The eligibility determination requirements for CHIP members are addressed in Chapter 2200, Section 55 – Age (Family Medicaid) of the DHS Medicaid Manual. In accordance with provisions reflected in the Medicaid Manual, claims should only be paid on behalf of recipients who meet the eligibility criteria.
Condition:
Our audit of the CHIP program revealed deficiencies in the performance of eligibility determinations. During fiscal year 2024, the DCH paid CHIP benefits totaling $626,925,513 for 481,517 claims transactions. We used a nonstatistical sampling method to select a random sample of 60 benefit payments from this population and tested the sample to determine if eligibility determinations were performed appropriately. Upon completing this testing, it was noted that two members were denied by the DFCS in Georgia Gateway but remained active in GAMMIS in error.
Questioned Costs:
Known questioned costs of $380 were identified for benefit payments to the two ineligible CHIP members. The Federal and State share of questioned cost is approximately $296 and $84, respectively. Using the total population amount of $626,925,513, we project the likely questioned costs to be approximately $50,016,877. The Federal and State share of likely questioned costs is approximately $38,993,157 and $11,023,720, respectively.
Cause:
The processes that the DFCS performed did not ensure the required eligibility determinations were made for all CHIP members. Also, while the DCH has systems in place to automate the eligibility process, the systems (Georgia Gateway and GAMMIS) were not properly interfaced. This resulted in a failure to effectively update member eligibility data between the two platforms.
Effect:
The deficiencies in eligibility determinations resulted in material noncompliance with federal regulations. Also, grant provisions allow the grantor to penalize the DCH for noncompliance by suspending or terminating the award or withholding future awards. In addition, the DCH may be providing CHIP benefits to ineligible individuals and claiming federal reimbursement for unallowable expenditures.
Recommendation:
The DCH and DHS management should strengthen oversight of the DFCS eligibility determinations for CHIP members to ensure they are being performed as required. Specifically, management should:
• Dedicate the necessary resources to ensure that the Georgia Gateway and GAMMIS systems are interfaced properly;
• Oversee a reconciliation process between members denied within Georgia Gateway and members removed within GAMMIS; and
• The DHS management should continue to provide training associated with these compliance requirements to new hires.
We also recommend management consult with the grantor to discuss whether the questioned costs identified in the audit should be repaid.
Views of Responsible Officials:
We concur with this finding.
2024-023 Continue to Strengthen Application Risk Management Program
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.767 – Children’s Health Insurance Program
93.767 – COVID-19 – Children’s Health Insurance Program
93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024), 2305GA5MAP (Year: 2023), 2305GA5ADM (Year: 2023), 2405GA5MAP (Year: 2024), 2405GA5ADM (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-018, 2022-018, 2021-031, 2020-028, 2019-024, 2018-026, 2017-037, 2016-044
Description:
The Department of Community Health should continue to strengthen controls over its application risk management program.
Background Information:
See Financial Finding at 2024-001.
Criteria:
See Financial Finding at 2024-001.
Condition:
See Financial Finding at 2024-001.
Cause:
See Financial Finding at 2024-001.
Effect:
See Financial Finding at 2024-001.
Recommendation:
See Financial Finding at 2024-001.
Views of Responsible Officials:
We concur with this finding.
2024-024 Improve Controls over Medicaid Capitation Payment Rates
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5MAP (Year: 2023), 2405GA5MAP (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-016, 2022-017
Description:
The Department of Community Health made Medicaid capitation payments for Medicaid Managed Care recipients using the improper payment rates.
Background Information:
The Department of Community Health (DCH) administers the State of Georgia’s Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of the State’s largest public assistance programs with federal and state funds totaling $16 billion for fiscal year 2024.
The DCH, the State’s Medicaid agency, administers Georgia’s managed-care program. The program is a partnership between the DCH and private care management organizations (MCOs). The State pays a monthly fixed rate per person (capitation rate) without regard to the actual medical services utilized to cover the costs of Medicaid claims. Managed care is a prepaid, comprehensive system of medical and health care delivery, including preventive, primary, specialty and ancillary health care services. The program is designed to reduce the cost of providing health benefits, improve the quality of care and deliver health care to clients. Capitation payments for the year totaled $5 billion (federal and state).
As part of our fiscal year 2024 audit, we followed up on the DCH’s efforts to implement a corrective action plan in response to the prior year finding in which we reported that the DCH made Medicaid capitation payments for Medicaid Managed Care recipients using the improper payment rates. While corrective action plans associated with overpayments were implemented during the period under review, the DCH was unable to fully implement their corrective action plan and correct all rates prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DCH is required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 – Internal Controls.
The Uniform Guidance, Section 200.53 – Improper Payment states, “(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.”
Condition:
Our audit of the Medicaid program revealed deficiencies in the capitation payments paid to MCOs for Managed Care members. For a population of 42 million capitation payments paid to MCOs for Managed Care members, auditors utilized data analytics to compare the approved payment rates that should have been used to the actual rates used during the fiscal year under review and identified all capitation overpayments and underpayments. Based upon this review, we identified 1.2 million underpayments totaling $6,200,718 during the fiscal year under review.
Cause:
In August 2021, the Centers for Medicare and Medicaid Services (CMS) approved the rates that should have been used to calculate capitation payments during the period under review. The DCH actuary, then, updated these rates to account for risk adjustments. However, these rates were not accurately implemented in the Georgia Medicaid Management Information System (GAMMIS) resulting in improper payments to MCOs.
Effect:
Without effective controls in place, the DCH increases its risk of providing improper payments to MCOs and not detecting improper payments. The improper payments resulted in noncompliance with federal regulations. In addition, grant provisions allow the grantor to penalize DCH for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future.
Recommendation:
The DCH management should dedicate the necessary resources to enter accurate rates within GAMMIS each year to ensure improper capitation payments are not made to MCOs for Managed Care members.
Views of Responsible Officials:
We concur with this finding.
2024-028 Improve Controls over Medicaid Eligibility Determinations for Ex Parte Members
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5MAP (Year: 2023), 2405GA5MAP (Year: 2024)
Questioned Costs: $6,244
Description:
The Department of Community Health and Department of Human Services did not have effective internal controls in place to ensure the required continuing Medicaid eligibility determinations are performed for Supplemental Security Income Ex Parte members.
Background Information:
The Department of Community Health (DCH) administers the State’s Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of Georgia’s largest public assistance programs with federal and state funds totaling approximately $16 billion for fiscal year 2024.
Eligibility for the Medicaid program is determined by the Division of Family and Children Services (DFCS), a division within the Department of Human Services (DHS), which has offices in each of the 159 counties in the State of Georgia. Individuals who are eligible for Supplemental Security Income (SSI) are also eligible for the Medicaid benefits, and those whose SSI benefits are terminated or denied by the Social Security Administration are SSI Ex Parte members for the Medicaid program. For those members, the DCH makes temporary determinations of continued eligibility under a new Ex Parte Medicaid Class of Assistance in the Georgia Medicaid Management Information System (GAMMIS).
The DFCS is responsible for performing a Continuing Medicaid Determination (CMD) for each new SSI Ex Parte member. The DFCS uses the daily Ex Parte Determination Reports generated by GAMMIS to identify the new SSI Ex Parte members that require a CMD. GAMMIS also generates monthly Ex Parte Non-Confirmation Reports, which identify all entries from the Ex Parte Determination Reports that are over 30-days old and have not yet been acted upon.
When a CMD is complete, the DFCS enters the individual in the Georgia Gateway eligibility system and an approval or denial notice is generated. GAMMIS is updated through the Georgia Gateway interface when eligibility for a member is approved. When eligibility is denied, the DFCS sends the denial notice to the DCH, which triggers the removal of the denied member from GAMMIS.
Criteria:
As recipients of federal awards, both the DCH and the DHS are required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 – Internal Controls.
The eligibility determination requirements for SSI Ex Parte members are addressed in Chapter 2700, Section 50 - DCH Reports - Ex Parte Lists of the DHS Medicaid Manual. In accordance with provisions reflected in the Medicaid Manual, the DFCS is required to perform eligibility determinations of those members whose SSI benefits are terminated or denied.
Condition:
Our audit of the Medicaid program revealed deficiencies in the performance of eligibility determinations for SSI Ex Parte members. During fiscal year 2024, the DCH paid Medicaid SSI Ex Parte members benefits totaling $47,180,194 for 203,551 claims transactions. We used a nonstatistical sampling method to select a random sample of 60 Ex Parte benefit payments from this population and tested the sample to determine if eligibility determinations were performed appropriately. The following deficiencies were identified:
• 29 members were denied by the DFCS in Georgia Gateway but remained active in GAMMIS in error.
• One member who lived out of state remained active in GAMMIS.
• 15 members did not have a CMD in Georgia Gateway relating to Ex Parte.
• One member was not revalidated appropriately.
Questioned Costs:
Known questioned costs of $6,244 were identified for benefit payments to the 46 ineligible SSI Ex Parte members. The Federal and State share of questioned cost is approximately $4,145 and $2,099, respectively. Using the total population amount of $47,180,194, we project the likely questioned costs to be approximately $34,819,965. The Federal and State share of likely questioned costs is approximately $23,113,866 and $11,706,099, respectively.
Cause:
The processes that the DFCS performed did not ensure the required eligibility determinations were made for all SSI Ex Parte members. Also, while the DCH has systems in place to automate the eligibility process, the systems (Georgia Gateway and GAMMIS) were not properly interfaced. This resulted in a failure to effectively update member eligibility data between the two platforms.
Effect:
The deficiencies in eligibility determinations resulted in noncompliance with federal regulations. Also, grant provisions allow the grantor to penalize the DCH for noncompliance by suspending or terminating the award or withholding future awards. In addition, the DCH may be providing Medicaid benefits to ineligible individuals and claiming federal reimbursement for unallowable expenditures.
Recommendation:
The DCH and DHS management should strengthen oversight of the DFCS eligibility determinations for SSI Ex Parte members to make certain they are being performed timely and accurately. Specifically, management should:
• Dedicate the necessary resources to ensure that the Georgia Gateway and GAMMIS systems are interfaced properly;
• Oversee a reconciliation process between members with completed CMDs to members listed on the daily and monthly Ex Parte Determination Reports; and
• The DHS management should continue to provide training associated with these compliance requirements to new hires.
We also recommend that management consult with the grantor to discuss whether the questioned costs identified in the audit should be repaid.
Views of Responsible Officials:
We concur with this finding.
2024-023 Continue to Strengthen Application Risk Management Program
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.767 – Children’s Health Insurance Program
93.767 – COVID-19 – Children’s Health Insurance Program
93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024), 2305GA5MAP (Year: 2023), 2305GA5ADM (Year: 2023), 2405GA5MAP (Year: 2024), 2405GA5ADM (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-018, 2022-018, 2021-031, 2020-028, 2019-024, 2018-026, 2017-037, 2016-044
Description:
The Department of Community Health should continue to strengthen controls over its application risk management program.
Background Information:
See Financial Finding at 2024-001.
Criteria:
See Financial Finding at 2024-001.
Condition:
See Financial Finding at 2024-001.
Cause:
See Financial Finding at 2024-001.
Effect:
See Financial Finding at 2024-001.
Recommendation:
See Financial Finding at 2024-001.
Views of Responsible Officials:
We concur with this finding.
2024-024 Improve Controls over Medicaid Capitation Payment Rates
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5MAP (Year: 2023), 2405GA5MAP (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-016, 2022-017
Description:
The Department of Community Health made Medicaid capitation payments for Medicaid Managed Care recipients using the improper payment rates.
Background Information:
The Department of Community Health (DCH) administers the State of Georgia’s Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of the State’s largest public assistance programs with federal and state funds totaling $16 billion for fiscal year 2024.
The DCH, the State’s Medicaid agency, administers Georgia’s managed-care program. The program is a partnership between the DCH and private care management organizations (MCOs). The State pays a monthly fixed rate per person (capitation rate) without regard to the actual medical services utilized to cover the costs of Medicaid claims. Managed care is a prepaid, comprehensive system of medical and health care delivery, including preventive, primary, specialty and ancillary health care services. The program is designed to reduce the cost of providing health benefits, improve the quality of care and deliver health care to clients. Capitation payments for the year totaled $5 billion (federal and state).
As part of our fiscal year 2024 audit, we followed up on the DCH’s efforts to implement a corrective action plan in response to the prior year finding in which we reported that the DCH made Medicaid capitation payments for Medicaid Managed Care recipients using the improper payment rates. While corrective action plans associated with overpayments were implemented during the period under review, the DCH was unable to fully implement their corrective action plan and correct all rates prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DCH is required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 – Internal Controls.
The Uniform Guidance, Section 200.53 – Improper Payment states, “(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.”
Condition:
Our audit of the Medicaid program revealed deficiencies in the capitation payments paid to MCOs for Managed Care members. For a population of 42 million capitation payments paid to MCOs for Managed Care members, auditors utilized data analytics to compare the approved payment rates that should have been used to the actual rates used during the fiscal year under review and identified all capitation overpayments and underpayments. Based upon this review, we identified 1.2 million underpayments totaling $6,200,718 during the fiscal year under review.
Cause:
In August 2021, the Centers for Medicare and Medicaid Services (CMS) approved the rates that should have been used to calculate capitation payments during the period under review. The DCH actuary, then, updated these rates to account for risk adjustments. However, these rates were not accurately implemented in the Georgia Medicaid Management Information System (GAMMIS) resulting in improper payments to MCOs.
Effect:
Without effective controls in place, the DCH increases its risk of providing improper payments to MCOs and not detecting improper payments. The improper payments resulted in noncompliance with federal regulations. In addition, grant provisions allow the grantor to penalize DCH for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future.
Recommendation:
The DCH management should dedicate the necessary resources to enter accurate rates within GAMMIS each year to ensure improper capitation payments are not made to MCOs for Managed Care members.
Views of Responsible Officials:
We concur with this finding.
2024-028 Improve Controls over Medicaid Eligibility Determinations for Ex Parte Members
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5MAP (Year: 2023), 2405GA5MAP (Year: 2024)
Questioned Costs: $6,244
Description:
The Department of Community Health and Department of Human Services did not have effective internal controls in place to ensure the required continuing Medicaid eligibility determinations are performed for Supplemental Security Income Ex Parte members.
Background Information:
The Department of Community Health (DCH) administers the State’s Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of Georgia’s largest public assistance programs with federal and state funds totaling approximately $16 billion for fiscal year 2024.
Eligibility for the Medicaid program is determined by the Division of Family and Children Services (DFCS), a division within the Department of Human Services (DHS), which has offices in each of the 159 counties in the State of Georgia. Individuals who are eligible for Supplemental Security Income (SSI) are also eligible for the Medicaid benefits, and those whose SSI benefits are terminated or denied by the Social Security Administration are SSI Ex Parte members for the Medicaid program. For those members, the DCH makes temporary determinations of continued eligibility under a new Ex Parte Medicaid Class of Assistance in the Georgia Medicaid Management Information System (GAMMIS).
The DFCS is responsible for performing a Continuing Medicaid Determination (CMD) for each new SSI Ex Parte member. The DFCS uses the daily Ex Parte Determination Reports generated by GAMMIS to identify the new SSI Ex Parte members that require a CMD. GAMMIS also generates monthly Ex Parte Non-Confirmation Reports, which identify all entries from the Ex Parte Determination Reports that are over 30-days old and have not yet been acted upon.
When a CMD is complete, the DFCS enters the individual in the Georgia Gateway eligibility system and an approval or denial notice is generated. GAMMIS is updated through the Georgia Gateway interface when eligibility for a member is approved. When eligibility is denied, the DFCS sends the denial notice to the DCH, which triggers the removal of the denied member from GAMMIS.
Criteria:
As recipients of federal awards, both the DCH and the DHS are required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 – Internal Controls.
The eligibility determination requirements for SSI Ex Parte members are addressed in Chapter 2700, Section 50 - DCH Reports - Ex Parte Lists of the DHS Medicaid Manual. In accordance with provisions reflected in the Medicaid Manual, the DFCS is required to perform eligibility determinations of those members whose SSI benefits are terminated or denied.
Condition:
Our audit of the Medicaid program revealed deficiencies in the performance of eligibility determinations for SSI Ex Parte members. During fiscal year 2024, the DCH paid Medicaid SSI Ex Parte members benefits totaling $47,180,194 for 203,551 claims transactions. We used a nonstatistical sampling method to select a random sample of 60 Ex Parte benefit payments from this population and tested the sample to determine if eligibility determinations were performed appropriately. The following deficiencies were identified:
• 29 members were denied by the DFCS in Georgia Gateway but remained active in GAMMIS in error.
• One member who lived out of state remained active in GAMMIS.
• 15 members did not have a CMD in Georgia Gateway relating to Ex Parte.
• One member was not revalidated appropriately.
Questioned Costs:
Known questioned costs of $6,244 were identified for benefit payments to the 46 ineligible SSI Ex Parte members. The Federal and State share of questioned cost is approximately $4,145 and $2,099, respectively. Using the total population amount of $47,180,194, we project the likely questioned costs to be approximately $34,819,965. The Federal and State share of likely questioned costs is approximately $23,113,866 and $11,706,099, respectively.
Cause:
The processes that the DFCS performed did not ensure the required eligibility determinations were made for all SSI Ex Parte members. Also, while the DCH has systems in place to automate the eligibility process, the systems (Georgia Gateway and GAMMIS) were not properly interfaced. This resulted in a failure to effectively update member eligibility data between the two platforms.
Effect:
The deficiencies in eligibility determinations resulted in noncompliance with federal regulations. Also, grant provisions allow the grantor to penalize the DCH for noncompliance by suspending or terminating the award or withholding future awards. In addition, the DCH may be providing Medicaid benefits to ineligible individuals and claiming federal reimbursement for unallowable expenditures.
Recommendation:
The DCH and DHS management should strengthen oversight of the DFCS eligibility determinations for SSI Ex Parte members to make certain they are being performed timely and accurately. Specifically, management should:
• Dedicate the necessary resources to ensure that the Georgia Gateway and GAMMIS systems are interfaced properly;
• Oversee a reconciliation process between members with completed CMDs to members listed on the daily and monthly Ex Parte Determination Reports; and
• The DHS management should continue to provide training associated with these compliance requirements to new hires.
We also recommend that management consult with the grantor to discuss whether the questioned costs identified in the audit should be repaid.
Views of Responsible Officials:
We concur with this finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-030 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.958 – Block Grants for Community Mental Health Services
93.958 – COVID-19 – Block Grants for Community Mental Health Services
93.959 – Block Grants for Prevention and Treatment
of Substance Abuse
93.959 – COVID-19 – Block Grants for Prevention and
Treatment of Substance Abuse
Federal Award Numbers: B09SM083833 (Year: 2021), B09SM086001 (Year: 2022), B09SM087352 (Year: 2023), B09SM089617 (Year: 2024), B09SM084001 (Year: 2021), B09SM085388 (Year: 2021), B09SM087284 (Year: 2021), B09SM085916 (Year: 2021), B08TI083934 (Year: 2021), B08TI084623 (Year: 2022), B08TI084637 (Year: 2022), B08TI085799 (Year: 2023), B08TI087031 (Year: 2024), B08TI083530 (Year: 2021)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-023, 2022-025
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls over required Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately and timely.
Background Information:
The Block Grant for Community Mental Health Services Block Grant (MHBG) was created to provide funds to states and territories to enable them to carry out their respective plans for providing comprehensive community-based mental health services for adults with serious mental illness and children with serious emotional disturbances. MHBG program funds are allocated to individual states based upon a formula. This funding may be distributed to cities, counties, or service providers within each state to carry out activities associated with the state plan.
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for the purpose of planning, carrying out, and evaluating activities to prevent and treat, Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the MHBG and SABG programs are provided to the Georgia Department of Behavioral Health and Developmental Disabilities (DBHDD) for allocation to eligible entities, including local health agencies, community-based organizations, and other public or private entities, through competitive subgrants. Because DBHDD subgrants MHBG and SABG program funds to various entities, the DBHDD must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of MHBG and SABG program funds, is accessible via the USASpending.gov website.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including DBHDD, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the MHBG and SABG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports.
Additionally, upon performing testing over FFATA reporting, auditors noted the following deficiencies:
• From a population of 38 first-tier subawards of $30,000 or more associated with the MHBG program, a sample of eight subawards was randomly selected for testing using a non-statistical sampling method. Additionally, 12 individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 14 subawards totaling $10,761,528 were not reported and all 20 subawards tested were not reported timely.
• From a population of 171 first-tier subawards of $30,000 or more associated with the SABG program, a sample of 35 subawards was randomly selected for testing using a non-statistical sampling method. Additionally, six individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 25 subawards totaling $14,059,807 were not reported, one subaward that was reported was missing a key element, and all 41 subawards tested were not reported timely.
Cause:
Formal internal control processes for FFATA reporting were established but were not implemented during the fiscal year under review. As a result, noncompliance occurred with respect to FFATA reporting.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review accurate expenditure data associated with the State of Georgia’s MHBG and SABG programs.
Recommendation:
We recommend that the DBHDD:
• Implement and document processes and procedures associated with the FFATA reporting requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Review, update, and maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
DBHDD agrees with the finding, and we have implemented enhanced operating procedures as well as updated our policy related to this function.
2024-030 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.958 – Block Grants for Community Mental Health Services
93.958 – COVID-19 – Block Grants for Community Mental Health Services
93.959 – Block Grants for Prevention and Treatment
of Substance Abuse
93.959 – COVID-19 – Block Grants for Prevention and
Treatment of Substance Abuse
Federal Award Numbers: B09SM083833 (Year: 2021), B09SM086001 (Year: 2022), B09SM087352 (Year: 2023), B09SM089617 (Year: 2024), B09SM084001 (Year: 2021), B09SM085388 (Year: 2021), B09SM087284 (Year: 2021), B09SM085916 (Year: 2021), B08TI083934 (Year: 2021), B08TI084623 (Year: 2022), B08TI084637 (Year: 2022), B08TI085799 (Year: 2023), B08TI087031 (Year: 2024), B08TI083530 (Year: 2021)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-023, 2022-025
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls over required Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately and timely.
Background Information:
The Block Grant for Community Mental Health Services Block Grant (MHBG) was created to provide funds to states and territories to enable them to carry out their respective plans for providing comprehensive community-based mental health services for adults with serious mental illness and children with serious emotional disturbances. MHBG program funds are allocated to individual states based upon a formula. This funding may be distributed to cities, counties, or service providers within each state to carry out activities associated with the state plan.
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for the purpose of planning, carrying out, and evaluating activities to prevent and treat, Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the MHBG and SABG programs are provided to the Georgia Department of Behavioral Health and Developmental Disabilities (DBHDD) for allocation to eligible entities, including local health agencies, community-based organizations, and other public or private entities, through competitive subgrants. Because DBHDD subgrants MHBG and SABG program funds to various entities, the DBHDD must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of MHBG and SABG program funds, is accessible via the USASpending.gov website.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including DBHDD, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the MHBG and SABG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports.
Additionally, upon performing testing over FFATA reporting, auditors noted the following deficiencies:
• From a population of 38 first-tier subawards of $30,000 or more associated with the MHBG program, a sample of eight subawards was randomly selected for testing using a non-statistical sampling method. Additionally, 12 individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 14 subawards totaling $10,761,528 were not reported and all 20 subawards tested were not reported timely.
• From a population of 171 first-tier subawards of $30,000 or more associated with the SABG program, a sample of 35 subawards was randomly selected for testing using a non-statistical sampling method. Additionally, six individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 25 subawards totaling $14,059,807 were not reported, one subaward that was reported was missing a key element, and all 41 subawards tested were not reported timely.
Cause:
Formal internal control processes for FFATA reporting were established but were not implemented during the fiscal year under review. As a result, noncompliance occurred with respect to FFATA reporting.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review accurate expenditure data associated with the State of Georgia’s MHBG and SABG programs.
Recommendation:
We recommend that the DBHDD:
• Implement and document processes and procedures associated with the FFATA reporting requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Review, update, and maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
DBHDD agrees with the finding, and we have implemented enhanced operating procedures as well as updated our policy related to this function.
2024-029 Improve Controls over Period of Performance
Compliance Requirement: Period of Performance
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Number and Title: 93.959 – Block Grants for Prevention and Treatment of
Substance Abuse
Federal Award Number: B08TI084637 (Year: 2022)
Questioned Costs: $236,557
Repeat of Prior Year Finding: 2023-022
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls to ensure that program costs are obligated within the period of performance and liquidated within the allowed time period.
Background Information:
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for planning, carrying out and evaluating activities to prevent and treat Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the SABG program are administered by the Department of Behavioral Health and Developmental Disabilities (DBHDD). The DBHDD is responsible for becoming familiar with the performance period during which recipients must obligate and liquidate costs for this program. These periods typically align with the federal fiscal year of October 1 through September 30, and payments for costs incurred before a grant award’s beginning date or after the liquidation period are not allowed without the grantor’s prior approval.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in the Uniform Guidance, Section 200.403 – Factors Affecting Allowability of Costs state that “costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity… (g) Be adequately documented, (h) Cost must be incurred during the approved budget period…”
Additionally, provisions included in the Uniform Guidance, Section 200.77 state, “Period of performance means the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award.”
Further, the DBHDD’s policies 17-202 – Federal Fund Source and Parent Project Code Assignments and 17-203 – Federal Financial Report Preparation, Reconciliation, and Submission prescribe actions that must be taken by staff to ensure that costs are obligated, incurred, and liquidated within the appropriate period as specified in each grant award’s terms and conditions.
Condition:
Our audit of the SABG program included a review of expenditures with performance period ending dates during the audit period to ensure that the amounts were obligated and liquidated within the allowed time period. The entire population of nine expenditures was tested to ensure that the amounts were obligated and liquidated within the appropriate time period. It was noted that these nine transactions were not liquidated within 90 days of the end of the period of performance as required. Additionally, these expenditures were not identified by the DBHDD and reclassified to an appropriate, subsequent award number as is reflected within the DBHDD’s internal policy. Furthermore, one of these same expenditures was incurred outside of the period of performance.
Questioned Costs:
Known questioned costs of $236,557 related to the SABG program were identified for expenditures that were paid outside of the allowable liquidation period. These known questioned costs related to expenditures that were not tested as part of a sample, and therefore, should not be projected to a population to determine likely questioned costs.
Cause:
While the DBHDD had established procedures in place to comply with the period of performance requirements for federal awards, the DBHDD policy governing period of performance does not address the correction of errors in a timely manner as the policy only recommends that corrections be completed during the close-out process for the grant award. Purchase orders associated with federal fund sources were not closed out in a timely manner and led to delays in the overall close-out and correction process for these federal fund sources.
Effect:
The deficiencies noted in the period of performance process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal period of performance requirements, the DBHDD is at a higher risk of making improper payments and performing inaccurate financial reporting.
Recommendation:
We recommend that the DBHDD:
• Update policy, processes, and procedures associated with period of performance requirements to recommend corrections be made in a timely manner.
• Follow currently established grant close-out processes and procedures associated with period of performance requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of the period of performance to ensure costs are associated with the correct fund source.
Views of Responsible Officials:
DBHDD agrees with this finding. The Provider Utilization Report was revised in December 2024. The Federal Financial Reporting Group PO closure rights was implemented in January 2025.
2024-030 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.958 – Block Grants for Community Mental Health Services
93.958 – COVID-19 – Block Grants for Community Mental Health Services
93.959 – Block Grants for Prevention and Treatment
of Substance Abuse
93.959 – COVID-19 – Block Grants for Prevention and
Treatment of Substance Abuse
Federal Award Numbers: B09SM083833 (Year: 2021), B09SM086001 (Year: 2022), B09SM087352 (Year: 2023), B09SM089617 (Year: 2024), B09SM084001 (Year: 2021), B09SM085388 (Year: 2021), B09SM087284 (Year: 2021), B09SM085916 (Year: 2021), B08TI083934 (Year: 2021), B08TI084623 (Year: 2022), B08TI084637 (Year: 2022), B08TI085799 (Year: 2023), B08TI087031 (Year: 2024), B08TI083530 (Year: 2021)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-023, 2022-025
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls over required Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately and timely.
Background Information:
The Block Grant for Community Mental Health Services Block Grant (MHBG) was created to provide funds to states and territories to enable them to carry out their respective plans for providing comprehensive community-based mental health services for adults with serious mental illness and children with serious emotional disturbances. MHBG program funds are allocated to individual states based upon a formula. This funding may be distributed to cities, counties, or service providers within each state to carry out activities associated with the state plan.
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for the purpose of planning, carrying out, and evaluating activities to prevent and treat, Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the MHBG and SABG programs are provided to the Georgia Department of Behavioral Health and Developmental Disabilities (DBHDD) for allocation to eligible entities, including local health agencies, community-based organizations, and other public or private entities, through competitive subgrants. Because DBHDD subgrants MHBG and SABG program funds to various entities, the DBHDD must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of MHBG and SABG program funds, is accessible via the USASpending.gov website.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including DBHDD, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the MHBG and SABG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports.
Additionally, upon performing testing over FFATA reporting, auditors noted the following deficiencies:
• From a population of 38 first-tier subawards of $30,000 or more associated with the MHBG program, a sample of eight subawards was randomly selected for testing using a non-statistical sampling method. Additionally, 12 individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 14 subawards totaling $10,761,528 were not reported and all 20 subawards tested were not reported timely.
• From a population of 171 first-tier subawards of $30,000 or more associated with the SABG program, a sample of 35 subawards was randomly selected for testing using a non-statistical sampling method. Additionally, six individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 25 subawards totaling $14,059,807 were not reported, one subaward that was reported was missing a key element, and all 41 subawards tested were not reported timely.
Cause:
Formal internal control processes for FFATA reporting were established but were not implemented during the fiscal year under review. As a result, noncompliance occurred with respect to FFATA reporting.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review accurate expenditure data associated with the State of Georgia’s MHBG and SABG programs.
Recommendation:
We recommend that the DBHDD:
• Implement and document processes and procedures associated with the FFATA reporting requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Review, update, and maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
DBHDD agrees with the finding, and we have implemented enhanced operating procedures as well as updated our policy related to this function.
2024-029 Improve Controls over Period of Performance
Compliance Requirement: Period of Performance
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Number and Title: 93.959 – Block Grants for Prevention and Treatment of
Substance Abuse
Federal Award Number: B08TI084637 (Year: 2022)
Questioned Costs: $236,557
Repeat of Prior Year Finding: 2023-022
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls to ensure that program costs are obligated within the period of performance and liquidated within the allowed time period.
Background Information:
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for planning, carrying out and evaluating activities to prevent and treat Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the SABG program are administered by the Department of Behavioral Health and Developmental Disabilities (DBHDD). The DBHDD is responsible for becoming familiar with the performance period during which recipients must obligate and liquidate costs for this program. These periods typically align with the federal fiscal year of October 1 through September 30, and payments for costs incurred before a grant award’s beginning date or after the liquidation period are not allowed without the grantor’s prior approval.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in the Uniform Guidance, Section 200.403 – Factors Affecting Allowability of Costs state that “costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity… (g) Be adequately documented, (h) Cost must be incurred during the approved budget period…”
Additionally, provisions included in the Uniform Guidance, Section 200.77 state, “Period of performance means the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award.”
Further, the DBHDD’s policies 17-202 – Federal Fund Source and Parent Project Code Assignments and 17-203 – Federal Financial Report Preparation, Reconciliation, and Submission prescribe actions that must be taken by staff to ensure that costs are obligated, incurred, and liquidated within the appropriate period as specified in each grant award’s terms and conditions.
Condition:
Our audit of the SABG program included a review of expenditures with performance period ending dates during the audit period to ensure that the amounts were obligated and liquidated within the allowed time period. The entire population of nine expenditures was tested to ensure that the amounts were obligated and liquidated within the appropriate time period. It was noted that these nine transactions were not liquidated within 90 days of the end of the period of performance as required. Additionally, these expenditures were not identified by the DBHDD and reclassified to an appropriate, subsequent award number as is reflected within the DBHDD’s internal policy. Furthermore, one of these same expenditures was incurred outside of the period of performance.
Questioned Costs:
Known questioned costs of $236,557 related to the SABG program were identified for expenditures that were paid outside of the allowable liquidation period. These known questioned costs related to expenditures that were not tested as part of a sample, and therefore, should not be projected to a population to determine likely questioned costs.
Cause:
While the DBHDD had established procedures in place to comply with the period of performance requirements for federal awards, the DBHDD policy governing period of performance does not address the correction of errors in a timely manner as the policy only recommends that corrections be completed during the close-out process for the grant award. Purchase orders associated with federal fund sources were not closed out in a timely manner and led to delays in the overall close-out and correction process for these federal fund sources.
Effect:
The deficiencies noted in the period of performance process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal period of performance requirements, the DBHDD is at a higher risk of making improper payments and performing inaccurate financial reporting.
Recommendation:
We recommend that the DBHDD:
• Update policy, processes, and procedures associated with period of performance requirements to recommend corrections be made in a timely manner.
• Follow currently established grant close-out processes and procedures associated with period of performance requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of the period of performance to ensure costs are associated with the correct fund source.
Views of Responsible Officials:
DBHDD agrees with this finding. The Provider Utilization Report was revised in December 2024. The Federal Financial Reporting Group PO closure rights was implemented in January 2025.
2024-030 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.958 – Block Grants for Community Mental Health Services
93.958 – COVID-19 – Block Grants for Community Mental Health Services
93.959 – Block Grants for Prevention and Treatment
of Substance Abuse
93.959 – COVID-19 – Block Grants for Prevention and
Treatment of Substance Abuse
Federal Award Numbers: B09SM083833 (Year: 2021), B09SM086001 (Year: 2022), B09SM087352 (Year: 2023), B09SM089617 (Year: 2024), B09SM084001 (Year: 2021), B09SM085388 (Year: 2021), B09SM087284 (Year: 2021), B09SM085916 (Year: 2021), B08TI083934 (Year: 2021), B08TI084623 (Year: 2022), B08TI084637 (Year: 2022), B08TI085799 (Year: 2023), B08TI087031 (Year: 2024), B08TI083530 (Year: 2021)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-023, 2022-025
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls over required Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately and timely.
Background Information:
The Block Grant for Community Mental Health Services Block Grant (MHBG) was created to provide funds to states and territories to enable them to carry out their respective plans for providing comprehensive community-based mental health services for adults with serious mental illness and children with serious emotional disturbances. MHBG program funds are allocated to individual states based upon a formula. This funding may be distributed to cities, counties, or service providers within each state to carry out activities associated with the state plan.
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for the purpose of planning, carrying out, and evaluating activities to prevent and treat, Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the MHBG and SABG programs are provided to the Georgia Department of Behavioral Health and Developmental Disabilities (DBHDD) for allocation to eligible entities, including local health agencies, community-based organizations, and other public or private entities, through competitive subgrants. Because DBHDD subgrants MHBG and SABG program funds to various entities, the DBHDD must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of MHBG and SABG program funds, is accessible via the USASpending.gov website.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including DBHDD, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the MHBG and SABG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports.
Additionally, upon performing testing over FFATA reporting, auditors noted the following deficiencies:
• From a population of 38 first-tier subawards of $30,000 or more associated with the MHBG program, a sample of eight subawards was randomly selected for testing using a non-statistical sampling method. Additionally, 12 individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 14 subawards totaling $10,761,528 were not reported and all 20 subawards tested were not reported timely.
• From a population of 171 first-tier subawards of $30,000 or more associated with the SABG program, a sample of 35 subawards was randomly selected for testing using a non-statistical sampling method. Additionally, six individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 25 subawards totaling $14,059,807 were not reported, one subaward that was reported was missing a key element, and all 41 subawards tested were not reported timely.
Cause:
Formal internal control processes for FFATA reporting were established but were not implemented during the fiscal year under review. As a result, noncompliance occurred with respect to FFATA reporting.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review accurate expenditure data associated with the State of Georgia’s MHBG and SABG programs.
Recommendation:
We recommend that the DBHDD:
• Implement and document processes and procedures associated with the FFATA reporting requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Review, update, and maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
DBHDD agrees with the finding, and we have implemented enhanced operating procedures as well as updated our policy related to this function.
2024-029 Improve Controls over Period of Performance
Compliance Requirement: Period of Performance
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Number and Title: 93.959 – Block Grants for Prevention and Treatment of
Substance Abuse
Federal Award Number: B08TI084637 (Year: 2022)
Questioned Costs: $236,557
Repeat of Prior Year Finding: 2023-022
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls to ensure that program costs are obligated within the period of performance and liquidated within the allowed time period.
Background Information:
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for planning, carrying out and evaluating activities to prevent and treat Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the SABG program are administered by the Department of Behavioral Health and Developmental Disabilities (DBHDD). The DBHDD is responsible for becoming familiar with the performance period during which recipients must obligate and liquidate costs for this program. These periods typically align with the federal fiscal year of October 1 through September 30, and payments for costs incurred before a grant award’s beginning date or after the liquidation period are not allowed without the grantor’s prior approval.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in the Uniform Guidance, Section 200.403 – Factors Affecting Allowability of Costs state that “costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity… (g) Be adequately documented, (h) Cost must be incurred during the approved budget period…”
Additionally, provisions included in the Uniform Guidance, Section 200.77 state, “Period of performance means the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award.”
Further, the DBHDD’s policies 17-202 – Federal Fund Source and Parent Project Code Assignments and 17-203 – Federal Financial Report Preparation, Reconciliation, and Submission prescribe actions that must be taken by staff to ensure that costs are obligated, incurred, and liquidated within the appropriate period as specified in each grant award’s terms and conditions.
Condition:
Our audit of the SABG program included a review of expenditures with performance period ending dates during the audit period to ensure that the amounts were obligated and liquidated within the allowed time period. The entire population of nine expenditures was tested to ensure that the amounts were obligated and liquidated within the appropriate time period. It was noted that these nine transactions were not liquidated within 90 days of the end of the period of performance as required. Additionally, these expenditures were not identified by the DBHDD and reclassified to an appropriate, subsequent award number as is reflected within the DBHDD’s internal policy. Furthermore, one of these same expenditures was incurred outside of the period of performance.
Questioned Costs:
Known questioned costs of $236,557 related to the SABG program were identified for expenditures that were paid outside of the allowable liquidation period. These known questioned costs related to expenditures that were not tested as part of a sample, and therefore, should not be projected to a population to determine likely questioned costs.
Cause:
While the DBHDD had established procedures in place to comply with the period of performance requirements for federal awards, the DBHDD policy governing period of performance does not address the correction of errors in a timely manner as the policy only recommends that corrections be completed during the close-out process for the grant award. Purchase orders associated with federal fund sources were not closed out in a timely manner and led to delays in the overall close-out and correction process for these federal fund sources.
Effect:
The deficiencies noted in the period of performance process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal period of performance requirements, the DBHDD is at a higher risk of making improper payments and performing inaccurate financial reporting.
Recommendation:
We recommend that the DBHDD:
• Update policy, processes, and procedures associated with period of performance requirements to recommend corrections be made in a timely manner.
• Follow currently established grant close-out processes and procedures associated with period of performance requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of the period of performance to ensure costs are associated with the correct fund source.
Views of Responsible Officials:
DBHDD agrees with this finding. The Provider Utilization Report was revised in December 2024. The Federal Financial Reporting Group PO closure rights was implemented in January 2025.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-014 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Agriculture
Pass-Through Entity: None
AL Numbers and Titles: 10.553 – School Breakfast Program
10.555 – Nutritional School Lunch Program
10.556 – Special Milk Program for Children
10.582 – Fresh Fruit and Vegetable Program
Federal Award Numbers: 225GA324N1099 (Year: 2022), 225GA324N1199 (Year: 2022), 235GA324N1099 (Year: 2023), 235GA324N1199 (Year: 2023), 235GA323N8903 (Year: 2023), 235GA324L1603 (Year: 2023), 245GA324N1099 (Year: 2024), 245GA324N1199 (Year: 2024), 245GA324L1603 (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Finding: 2023-012
Description:
The Georgia Department of Education should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Child Nutrition Cluster (CNC) is comprised of various programs that are intended to assist states in administering and overseeing food service program operators that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer programs. This Cluster of programs also fosters healthy eating habits in children by providing fresh fruits and fresh vegetables to children attending elementary and schools and encourages the domestic consumption of nutritious agricultural commodities.
Funds associated with the CNC program are provided to the Georgia Department of Education (GaDOE) for allocation to eligible subrecipients. Because the GaDOE subgrants program funds to various entities, the GaDOE must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent.
Criteria:
As a recipient of federal awards, the GaDOE is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the GaDOE, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our examination of reporting requirements associated with CNC revealed that the GaDOE failed to submit subaward data to the FSRS. Therefore, all first-tier subawards of $30,000 or more, and the associated subaward data, was not reflected on the USASpending.gov website as required.
Cause:
The GaDOE had established procedures in place to comply with the FFATA reporting requirements for federal awards, but the GaDOE ceased FFATA reporting when it was removed from the Office of Management and Budget (OMB) Compliance Supplement in anticipation of the transition to the proposed new federal reporting model. When FFATA reporting reappeared on the OMB Compliance Supplement, the GaDOE reinstated FFATA reporting procedures for all federal programs and hired a new staff member in June 2022 to solely assist with bringing all FFATA reporting up to date for all federal programs. However, reporting for CNC proved to be challenging due to the continuously changing award amounts based on the number of claims each month. The GaDOE submitted a request to the USDA to report FFATA information on an annual basis, but that request was denied. Therefore, the GaDOE is currently formulating a method that will allow for compliance with CNC FFATA monthly reporting requirements in a more efficient manner.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review expenditure data associated with the State of Georgia’s CNC programs.
Recommendation:
We recommend that the GaDOE:
• Finalize processes and procedures associated with the CNC FFATA reporting requirements;
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
We concur with this finding.
2024-014 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Agriculture
Pass-Through Entity: None
AL Numbers and Titles: 10.553 – School Breakfast Program
10.555 – Nutritional School Lunch Program
10.556 – Special Milk Program for Children
10.582 – Fresh Fruit and Vegetable Program
Federal Award Numbers: 225GA324N1099 (Year: 2022), 225GA324N1199 (Year: 2022), 235GA324N1099 (Year: 2023), 235GA324N1199 (Year: 2023), 235GA323N8903 (Year: 2023), 235GA324L1603 (Year: 2023), 245GA324N1099 (Year: 2024), 245GA324N1199 (Year: 2024), 245GA324L1603 (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Finding: 2023-012
Description:
The Georgia Department of Education should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Child Nutrition Cluster (CNC) is comprised of various programs that are intended to assist states in administering and overseeing food service program operators that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer programs. This Cluster of programs also fosters healthy eating habits in children by providing fresh fruits and fresh vegetables to children attending elementary and schools and encourages the domestic consumption of nutritious agricultural commodities.
Funds associated with the CNC program are provided to the Georgia Department of Education (GaDOE) for allocation to eligible subrecipients. Because the GaDOE subgrants program funds to various entities, the GaDOE must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent.
Criteria:
As a recipient of federal awards, the GaDOE is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the GaDOE, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our examination of reporting requirements associated with CNC revealed that the GaDOE failed to submit subaward data to the FSRS. Therefore, all first-tier subawards of $30,000 or more, and the associated subaward data, was not reflected on the USASpending.gov website as required.
Cause:
The GaDOE had established procedures in place to comply with the FFATA reporting requirements for federal awards, but the GaDOE ceased FFATA reporting when it was removed from the Office of Management and Budget (OMB) Compliance Supplement in anticipation of the transition to the proposed new federal reporting model. When FFATA reporting reappeared on the OMB Compliance Supplement, the GaDOE reinstated FFATA reporting procedures for all federal programs and hired a new staff member in June 2022 to solely assist with bringing all FFATA reporting up to date for all federal programs. However, reporting for CNC proved to be challenging due to the continuously changing award amounts based on the number of claims each month. The GaDOE submitted a request to the USDA to report FFATA information on an annual basis, but that request was denied. Therefore, the GaDOE is currently formulating a method that will allow for compliance with CNC FFATA monthly reporting requirements in a more efficient manner.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review expenditure data associated with the State of Georgia’s CNC programs.
Recommendation:
We recommend that the GaDOE:
• Finalize processes and procedures associated with the CNC FFATA reporting requirements;
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
We concur with this finding.
2024-014 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Agriculture
Pass-Through Entity: None
AL Numbers and Titles: 10.553 – School Breakfast Program
10.555 – Nutritional School Lunch Program
10.556 – Special Milk Program for Children
10.582 – Fresh Fruit and Vegetable Program
Federal Award Numbers: 225GA324N1099 (Year: 2022), 225GA324N1199 (Year: 2022), 235GA324N1099 (Year: 2023), 235GA324N1199 (Year: 2023), 235GA323N8903 (Year: 2023), 235GA324L1603 (Year: 2023), 245GA324N1099 (Year: 2024), 245GA324N1199 (Year: 2024), 245GA324L1603 (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Finding: 2023-012
Description:
The Georgia Department of Education should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Child Nutrition Cluster (CNC) is comprised of various programs that are intended to assist states in administering and overseeing food service program operators that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer programs. This Cluster of programs also fosters healthy eating habits in children by providing fresh fruits and fresh vegetables to children attending elementary and schools and encourages the domestic consumption of nutritious agricultural commodities.
Funds associated with the CNC program are provided to the Georgia Department of Education (GaDOE) for allocation to eligible subrecipients. Because the GaDOE subgrants program funds to various entities, the GaDOE must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent.
Criteria:
As a recipient of federal awards, the GaDOE is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the GaDOE, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our examination of reporting requirements associated with CNC revealed that the GaDOE failed to submit subaward data to the FSRS. Therefore, all first-tier subawards of $30,000 or more, and the associated subaward data, was not reflected on the USASpending.gov website as required.
Cause:
The GaDOE had established procedures in place to comply with the FFATA reporting requirements for federal awards, but the GaDOE ceased FFATA reporting when it was removed from the Office of Management and Budget (OMB) Compliance Supplement in anticipation of the transition to the proposed new federal reporting model. When FFATA reporting reappeared on the OMB Compliance Supplement, the GaDOE reinstated FFATA reporting procedures for all federal programs and hired a new staff member in June 2022 to solely assist with bringing all FFATA reporting up to date for all federal programs. However, reporting for CNC proved to be challenging due to the continuously changing award amounts based on the number of claims each month. The GaDOE submitted a request to the USDA to report FFATA information on an annual basis, but that request was denied. Therefore, the GaDOE is currently formulating a method that will allow for compliance with CNC FFATA monthly reporting requirements in a more efficient manner.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review expenditure data associated with the State of Georgia’s CNC programs.
Recommendation:
We recommend that the GaDOE:
• Finalize processes and procedures associated with the CNC FFATA reporting requirements;
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
We concur with this finding.
2024-014 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Agriculture
Pass-Through Entity: None
AL Numbers and Titles: 10.553 – School Breakfast Program
10.555 – Nutritional School Lunch Program
10.556 – Special Milk Program for Children
10.582 – Fresh Fruit and Vegetable Program
Federal Award Numbers: 225GA324N1099 (Year: 2022), 225GA324N1199 (Year: 2022), 235GA324N1099 (Year: 2023), 235GA324N1199 (Year: 2023), 235GA323N8903 (Year: 2023), 235GA324L1603 (Year: 2023), 245GA324N1099 (Year: 2024), 245GA324N1199 (Year: 2024), 245GA324L1603 (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Finding: 2023-012
Description:
The Georgia Department of Education should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Child Nutrition Cluster (CNC) is comprised of various programs that are intended to assist states in administering and overseeing food service program operators that provide healthful, nutritious meals to eligible children in public and non-profit private schools, residential child care institutions, and summer programs. This Cluster of programs also fosters healthy eating habits in children by providing fresh fruits and fresh vegetables to children attending elementary and schools and encourages the domestic consumption of nutritious agricultural commodities.
Funds associated with the CNC program are provided to the Georgia Department of Education (GaDOE) for allocation to eligible subrecipients. Because the GaDOE subgrants program funds to various entities, the GaDOE must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent.
Criteria:
As a recipient of federal awards, the GaDOE is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the GaDOE, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our examination of reporting requirements associated with CNC revealed that the GaDOE failed to submit subaward data to the FSRS. Therefore, all first-tier subawards of $30,000 or more, and the associated subaward data, was not reflected on the USASpending.gov website as required.
Cause:
The GaDOE had established procedures in place to comply with the FFATA reporting requirements for federal awards, but the GaDOE ceased FFATA reporting when it was removed from the Office of Management and Budget (OMB) Compliance Supplement in anticipation of the transition to the proposed new federal reporting model. When FFATA reporting reappeared on the OMB Compliance Supplement, the GaDOE reinstated FFATA reporting procedures for all federal programs and hired a new staff member in June 2022 to solely assist with bringing all FFATA reporting up to date for all federal programs. However, reporting for CNC proved to be challenging due to the continuously changing award amounts based on the number of claims each month. The GaDOE submitted a request to the USDA to report FFATA information on an annual basis, but that request was denied. Therefore, the GaDOE is currently formulating a method that will allow for compliance with CNC FFATA monthly reporting requirements in a more efficient manner.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review expenditure data associated with the State of Georgia’s CNC programs.
Recommendation:
We recommend that the GaDOE:
• Finalize processes and procedures associated with the CNC FFATA reporting requirements;
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
We concur with this finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-031 Continue to Improve Controls over Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Justice
Pass-Through Entity: None
AL Number and Title: 16.575 – Crime Victim Assistance
Federal Award Numbers: 2018-V2-GX-0066 (Year: 2018), 2019-V2-GX-0019 (Year: 2019), 2020-V2-GX-0014 (Year: 2020), 15POVC-21-GG-00619-ASSI (Year: 2021), 15POVC-22-GG-00691-ASSI (Year: 2022), 15POVC-23-GG-00435-ASSI (Year: 2023)
Questioned Costs: None Identified
Repeat of Prior Year Finding: 2023-024
Description:
The Criminal Justice Coordinating Council, an attached agency of the Georgia Bureau of Investigation, should continue to improve internal controls over required financial, performance, and Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately and timely.
Background Information:
The Crime Victim Assistance (CVA) Program, created under the 1984 Victims of Crime Act, provides federal funding to support victim assistance and compensation programs, to provide training for diverse professionals who work with victims, to develop projects to enhance victims’ rights and services, and to undertake public education and awareness activities on behalf of crime victims.
The Georgia Criminal Justice Coordinating Council (CJCC) was designated as the custodian of the CVA funds for the State of Georgia. In that capacity, the CJCC is required to report details associated with CVA expenditures to the U.S. Department of Justice (USDOJ). This expenditure information is submitted through the JustGrants portal and is reflected on the quarterly SF-425 Federal Financial Report (FFR). In addition, the CJCC is required to report information relevant to the performance and activities of the CVA program to the USDOJ on the quarterly Performance Management Tool (PMT).
Lastly, funds associated with the CVA program are provided to the CJCC for allocation to eligible subrecipients. Because the CJCC subgrants program funds to various entities, the CJCC must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent.
Criteria:
As a recipient of federal awards, the CJCC is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the CJCC, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the reporting requirements for the CVA program revealed the following deficiencies:
• A sample of four FFR reports out of a population of 22 was randomly selected for testing using a non-statistical sampling method. Evidence of review and approval or a comparable internal control procedure was not maintained for three of the four reports reviewed.
• The four PMT reports submitted for the fiscal year under review were reviewed by the auditors. Evidence of review and approval or a comparable internal control procedure was not maintained for three of the four reports reviewed.
• A sample of 47 FFATA reports out of a population of 231 was randomly selected for testing using a non-statistical sampling method. Evidence of review and approval or a comparable internal control procedure was not maintained for any of reports reviewed. Additionally, 43 of the 47 reports were not submitted to the FSRS within the required timeframe.
Cause:
Internal controls for the FFR reports were not in place for the first two quarters of fiscal year 2024 due to a lack of sufficient staffing. Internal controls for the PMT reports were not in place for the first three quarters of fiscal year 2024 since the associated policy was still in development until that time. However, formal controls were documented and put in place in the third and fourth quarters of the fiscal year for both the FFR and PMT reports, respectively.
For the FFATA reports, a control policy was put in place after fiscal year end. This led to no evidence of controls and untimely submissions for FFATA reports submitted during the year under review.
Effect:
The timing deficiency noted in the FFATA reporting process resulted in noncompliance with federal regulations as required by the USDOJ. Furthermore, though it does not appear that inappropriate information was transmitted on the PMT, FFR or FFATA reports, this could occur if appropriate controls are not documented and functioning properly.
Recommendation:
The CJCC should ensure that all control policies created over the FFR, PMT and FFATA reporting processes are implemented and that evidence of each control is maintained on file. Additionally, we recommend that the CJCC maintain a tracking log of FFATA reports to ensure that they are submitted within the required timeframe.
Views of Responsible Officials:
We concur with this finding. CJCC acknowledged previous findings during SFY2023 Audit (FA-471-23-01). As it pertains to the audit finding FA-471-23-01 for SFY2023, the Federal Financial (FFR) report and the Performance Measurement Tool (PMT) corrective actions were taken by CJCC in quarters 3 & 4 of SF20Y24 when they were recognized, respectively. The FFATA corrective action plan listed below was fully implemented as of August 7th, 2024.
2024-032 Improve Controls over Eligibility Determinations
Compliance Requirement: Eligibility
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: $100,400
Repeat of Prior Year Findings: 2023-028, 2022-028, 2021-035
Description:
The Georgia Department of Labor did not have effective internal controls in place to ensure unemployment benefit payments were made correctly and only to eligible claimants.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs:
• Federal Pandemic Unemployment Compensation (FPUC) – The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs.
• Pandemic Emergency Unemployment Compensation (PEUC) – The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to such week under the UC law of Canada, and are able to work, available to work, and actively seeking work.
• Pandemic Unemployment Assistance (PUA) – The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits.
In addition, the State Extended Benefits (SEB) program, which is an extension of UC benefits, becomes available for payment when the State’s 13-week insured unemployment rate (IUR) exceeds 5% and pays claimants up to an additional 13 weeks of compensation. Under the SEB program, the State is required to provide 50% of the amounts paid to the majority of eligible SEB claimants, which are those not covered by Federal law or special provisions of State law. However, under the CARES Act, the U.S. Department of Labor will reimburse the State at 100% of eligible costs for the SEB program.
The State of Georgia became eligible to pay SEB May 10, 2020. However, the first payable weekending date (WED) was on July 4, 2020, as the first payable WED of PEUC was April 4, 2020. Further, the last payable WED for SEB was February 6, 2021.
Criteria:
As a recipient of federal awards, the Georgia Department of Labor (DOL) is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The Uniform Guidance, Section 200.53 - Improper Payments states: “(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.”
Additionally, provisions included in Title 20 CFR Section 604.3(a) state, “A State may pay UC only to an individual who is able to work and available for work for the week for which UC is claimed.”
Furthermore, Title II, Subtitle A of the CARES Act provides specific eligibility guidance for the FPUC, PEUC, and PUA programs.
Condition:
Our audit of the Unemployment Compensation Fund (UCF) included a review of benefit payments related to regular UC, SEB, and CARES Act UI programs. A sample of 60 UI benefit payment transactions processed by the DOL was randomly selected for testing using a non-statistical sampling method. In addition, eight individually significant UI benefit payment transactions were selected for testing. The following deficiencies were identified for improper payments totaling $100,400:
• In five instances, claimants of the PUA program did not provide proof of wages or income.
• Claimants did not self-certify that they are able to work, available for work, and actively seeking work each week they claimed benefits in five instances.
Questioned Costs:
Upon testing a sample of $18,287 in UI program payments, known questioned costs of $1,501 were identified. Using the population of UI payments sampled, which totaled $378,805,499, we project likely questioned costs to be approximately $31,730,589.
In addition, other known questioned costs were identified as noted below:
• $747 for improper payments associated with individually significant benefit payments tested; and
• $98,152 for improper COVID-related payment amounts associated with the sample of benefit payments selected for testing.
The known questioned costs identified for improper payments totaled $100,400.
Cause:
The DOL management implemented a flawed employer-filed claim process that did not allow for the monitoring of the employees’ ability to work and wage verification requirements. The employer-filed claim process also did not allow for claimants to self-certify for weeks benefits were claimed.
In addition, the DOL must manually review proof of employment or self-employment or a valid offer to begin employment and proof of wages for all PUA claims. This is a very time-consuming process and the DOL does not have the resources to review the volume of PUA claims in a timely manner.
Effect:
Without effective controls, the DOL increases its risk of providing benefits to ineligible claimants and not detecting improper payments. The deficiencies in eligibility determinations also resulted in noncompliance with federal regulations and questioned costs. While funds for benefit payments are not provided to states through grant awards, states are awarded funds to administer these programs. Grant provisions allow the grantor to penalize the DOL for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future.
Recommendation:
The DOL management should develop and implement internal controls over eligibility and claims processing to ensure procedures are consistently enforced and operate effectively. Management should also provide training on procedures for processing unemployment claims for programs created by the CARES Act. Strong monitoring controls should be implemented, as well, to ensure that the DOL achieves its objectives in complying with the eligibility requirements for the various UC programs. Specifically, the DOL should develop a process for claimants to self-certify for benefits when a claim is submitted by an employer on the claimant’s behalf.
Additionally, the DOL management should develop analytical procedures and queries to identify payments that have been made to claimants without identify verification should be developed.
Furthermore, the DOL management should develop IT controls to stop the release of payment until identity and eligibility requirements are substantiated and verified. The DOL management should also develop and implement procedures to stop or reduce payments when individuals do not provide required documentation.
Views of Responsible Officials:
We concur with this finding.
2024-033 Improve Controls over Employer-Filed Claims
Compliance Requirement: Eligibility
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: Unknown
Repeat of Prior Year Findings: 2023-029, 2022-032
Description:
The Department of Labor should improve internal controls over employer-filed Unemployment Compensation claims.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Additionally, in response to the COVID-19 public health emergency, the National Emergency declaration by the President on March 13, 2020, and the Public Health State of Emergency declared by Governor Brian Kemp on March 14, 2020, the former Georgia Department of Labor (DOL) Commissioner Mark Butler enacted Emergency Rule 300-2-4-0.5, containing Rule 300-2-4-.09(l) Partial Unemployment on March 16, 2020. The emergency rule allowed employers to file claims online on-behalf of their full-time and part-time employees with respect to any week during which an employee worked less than full-time due to a partial or total company shutdown caused by the COVID-19 public health emergency.
To file on-behalf of the employee, the employer must download and submit the DOL template, which requires the employer to input all the necessary identity, demographic, work, and wage information to establish a claim. After the employer has submitted the file, the DOL benefit payment system will automatically process the claim. A monetary determination will be made based on the wages the DOL has on-file. The DOL, then, sends the employee a Benefit Determination (Form DOL-411G), which reflects whether they met the wage requirements to establish a benefit year and a valid claim. If a valid claim is established, the determination lists the weekly benefit amount, maximum benefit amount, and maximum number of weeks.
Criteria:
As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The Uniform Guidance, Section 200.53 - Improper Payments states, “(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.”
Additionally, provisions included in Title 20 CFR Section 604.3(a) state, “A State may pay UC only to an individual who is able to work and available for work for the week for which UC is claimed.”
Condition:
Upon review of the procedures that the DOL established to process partial claims submitted by employers, deficiencies were noted. The DOL did not require employees to self-certify that they were able to work, available for work, and actively seeking work each week they received benefits. Furthermore, the claimant was unable to self-report additional wages and income the employee may have received from sources other than the employer that initially filed the claim.
While auditors were unable to determine the total dollar amount of improper payments associated with these deficiencies, a review of all benefit payment transactions occurring during the fiscal year under review indicated that the following dollar amounts of benefit payments were submitted and certified by 936 employers that were for 23,391 individual claimants:
• Regular Unemployment Compensation (UC) - $18,198,226
• State Extended Benefits (SEB) - $5,866
• Federal Pandemic Unemployment Compensation (FPUC) - $407,700
• Pandemic Emergency Unemployment Compensation (PEUC) - $28,216
• Reemployment Trade Adjustment Assistance (RTAA) - $112
Questioned Costs:
Though likely questioned costs may exist, these amounts are unknown as sufficient data to analyze benefit payment transactions associated with these employer-filed claims was not available. The following Assistance Listing Numbers would be affected if questioned costs did exist: 17.225 and 17.225 – COVID-19.
Cause:
The DOL management implemented a flawed employer-filed claim process that did not allow for the monitoring of the employees’ ability to work and wage verification requirements.
Effect:
These deficiencies resulted in noncompliance with federal regulations and the Uniform Guidance. Due to lack of controls over employer-filed claims, specifically the inability for claimants to self-certify, it is likely that claimants were paid benefits that they were not eligible to receive. Because eligibility for UC benefits is based on claimants demonstrating that they meet certain eligibility requirements on a weekly basis, the suspension of the requirement for claimants to certify eligibility on a weekly basis did not allow the DOL to determine whether continuing claimants remained eligible for benefits. The State of Georgia’s failure to administer its UI program in conformity and substantial compliance with federal law can result in loss of the State’s certification and loss of its administrative grant to operate the UC program and/or its employers’ tax credits under Federal Unemployment Tax Act (FUTA).
Recommendation:
We recommend that the DOL develop a process when an employer-filed claim is submitted that requires the employee to create an account with the DOL, verify information, and self-certify employment status for the week being claimed. We also recommend that the DOL develop controls to prevent the release of payments when identity and eligibility requirements have not been substantiated and verified. In addition, we recommend that the DOL develop analytical procedures and queries to identify improper payments linked to employer-filed claims.
Views of Responsible Officials:
We concur with this finding.
2024-034 Improve Controls over Financial Reporting
Compliance Requirement: Reporting
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-026, 2021-037
Description:
The Georgia Department of Labor submitted inaccurate financial reports for the Unemployment Insurance Program to the U.S. Department of Labor.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs:
• Federal Pandemic Unemployment Compensation (FPUC) – The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs.
• Pandemic Emergency Unemployment Compensation (PEUC) – The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to suck week under the UC law of Canada, and are able to work, available to work, and actively seeking work.
• Pandemic Unemployment Assistance (PUA) – The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits.
The Georgia Department of Labor (DOL) is responsible for reporting expenditures related to these programs to the U.S. Department of Labor’s Employment and Training Administration (ETA).
Every grant awarded by the ETA requires accurate quarterly and annual reporting as a part of sound financial and management responsibilities. This reporting supports the ETA’s ability to measure fund utilization for performance accountability and assess compliance with statutory expenditure requirements. This information also helps measure successful outcomes for participants, ensure sound service delivery and reporting practices, and determine whether the federal funds achieved maximum benefit.
The ETA-9130, Financial Status Report is used to report program and administrative expenditures. The DOL is required to submit quarterly financial reports for each UI program that they operate within 45 days after the end of reporting quarter. Financial data is required to be reported cumulatively from grant inception through the end of each reporting period.
Criteria:
As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Additionally, provisions included in the Uniform Guidance, Section 200.302(a) state, in part, that “the non-Federal entity’s financial management systems must… be sufficient to permit the preparation of reports required by general and program-specific terms and conditions.” In addition, provisions included in the Uniform Guidance, Section 200.302(b)(2) state, in part, that the non-Federal entity’s financial management systems must provide for “accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements.”
Condition:
The ETA-9130 reports for the quarters ending September 2023 and June 2024 were reviewed to ensure that program and administrative expenditures were reported in a timely and accurate manner. For five of the 65 reports tested, the amounts reported did not agree with the amounts reflected in the accounting records. All variances were noted on the September 2023 reports while none of the June 2024 reports had exceptions.
Variances identified on each report are as follows:
Description
Award Number
Report Date
Federal
Share of Expenditures Federal
Share of Unliquidated Obligations
Total Federal Obligations
Unliquidated Balance
PEUC Administration FY21 UI347102055A13-UI34710CI0 9/30/2023 - 93,173 93,173 (93,173)
PEUC Administration FY22 UI347102055A13-UI34710NJ0 9/30/2022 797,640 22,598 820,238 (820,238)
PUA Administration FY22 UI347102055A13-UI34710MT0 9/30/2023 (1,662,243) - (1,662,243) 1,662,243
UI State
Administration FY21 UI356432155A13- UI35643DO0 9/30/2023 - 1,279,858 1,279,858 (1,279,858)
Unemployment Insurance FY21 UI370592155A13-UI37059KI0 9/30/2023 100,703 179,960 280,663 (280,663)
Cause:
Separate ETA-9130 reports must be completed for each program and each fund source (subaccount) awarded to the DOL. While the DOL utilizes one general ledger report to prepare some ETA-9130 reports, the DOL uses multiple general ledger reports to prepare other ETA-9130 reports. In the instances of over obligated grant awards, the reporting system does not allow the preparer to enter more expenditures than funds authorized. Though new processes of gathering and reviewing the financial information were implemented after the first quarter of the fiscal year, these processes were not in place for the reports submitted for the quarter ending September 2023.
Effect:
The submitting of inaccurate ETA-9130 reports resulted in noncompliance with federal regulations and the Uniform Guidance for the UI program as noted above. Additionally, submitting incorrect reports diminishes the U.S. Department of Labor’s ability to effectively monitor the UI program.
Recommendation:
We recommend that the DOL review existing policies and procedures to ensure that it has established and is maintaining internal controls related to compliance with federal laws, regulations, and program compliance reports. This review should specifically address requirements for preparing the ETA-9130 reports. The DOL should ensure that personnel responsible for the ETA-9130 reports are appropriately trained and are familiar with these compliance requirements.
Views of Responsible Officials:
We concur with this finding.
2024-035 Improve Controls over the Identification, Recording, and Reporting of Overpayments
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024),
24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-030, 2022-029, 2021-038, 2020-038
Description:
The Georgia Department of Labor did not maintain adequate controls over the identification, recording, and reporting of benefit overpayments associated with the Unemployment Insurance programs.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs:
• Federal Pandemic Unemployment Compensation (FPUC) – The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs.
• Pandemic Emergency Unemployment Compensation (PEUC) – The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to such week under the UC law of Canada, and are able to work, available to work, and actively seeking work.
• Pandemic Unemployment Assistance (PUA) – The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits.
In addition, the State Extended Benefits (SEB) program, which is an extension of UC benefits, becomes available for payment when the State’s 13-week insured unemployment rate (IUR) exceeds 5% and pays claimants up to an additional 13 weeks of compensation. Under the SEB program, the State is required to provide 50% of the amounts paid to the majority of eligible SEB claimants, which are those not covered by Federal law or special provisions of State law. However, under the CARES Act, the U.S. Department of Labor will reimburse the State at 100% of eligible costs for the SEB program.
The State of Georgia became eligible to pay SEB May 10, 2020. However, the first payable weekending date (WED) was on July 4, 2020, as the first payable WED of PEUC was April 4, 2020. Further, the last payable WED for SEB was February 6, 2021.
Criteria:
As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Title 34, Chapter 8, Article 9 of the Official Code of Georgia Annotated (OCGA) §34-8-254 defines overpayments as the sum of benefits received by any person while any conditions for the receipt of benefits were not fulfilled or while the person was disqualified from receiving benefits. OCGA §34-8-254 assigns legal responsibility and authority for the collection of overpayments to the Commissioner of the DOL.
Additionally, per the UI Report Handbook No. 401, the ETA 227 and ETA 902P reports are required to be submitted to the U.S. Department of Labor in a timely and accurate manner. The ETA 227 reports are due quarterly on the first day of the second month after the quarter of reference, and all applicable date on the ETA 227 reports should be traceable to the data regarding overpayments and recoveries in the state’s financial accounting system. The ETA 902P report is due on the 30th of the month following the month to which data relate and should contain monthly data on PUA activities.
Condition:
In an effort to assess risk and plan audit procedures, auditors obtained an understanding of the internal controls over the processes for identifying and recording overpayments. In performing these procedures, the DOL stated that crossmatches used to identify possible overpayments are run three to six months after a quarter’s benefits have been paid. Additionally, it is our understanding that after the DOL runs a wage crossmatch for a quarter, the quarter is not run again. In this case, if an employer does not report wages for its employee timely to the DOL, the wages would not be in the crossmatch performed.
Based upon this information, auditors requested a complete population of overpayment cases and a reconciliation of the population to data to the financial statements. Auditors planned to select a sample of overpayment cases that the DOL had established during the fiscal year under review and verify that the DOL was properly identifying and processing overpayments. Although the DOL provided a population of overpayment cases, auditors could not summarize the data to match amounts reported on the financial statements. The data provided by the DOL is very limited, reflecting only total overpayments established, paid, and remaining balances by claimant at year-end. All amounts are grouped together and can contain multiple overpayments established on different dates. Auditors could not distinguish important information, such as the date the overpayment was established, weekending dates for the weeks determined to be overpaid, when the original benefit was paid, and whether the overpayment was caused by fraud. Furthermore, auditors inquired if overpayment data in the system of record was reconciled to the billing system and the DOL stated they did not perform such reconciliation.
While auditors were unable to verify that the population of overpayment cases was complete and accurate, auditors chose to test the overpayment data to gain a better understanding of and review controls and processes and follow up on the prior year findings. Using the data provided, the auditors selected and tested a sample of 60 claimants out of a population of 21,409 that had overpayments established during fiscal year 2024. During testing, the auditors identified the following exceptions:
• Two instances in which a completed employer fact finding letter was not available for review at the time of testing.
• One instance in which the overpayment determination letter did not notify the claimant of a 15% fraud penalty.
Auditors also noted ten other cases in which the DOL determined the cause of overpayment to be non-fraud while auditors concluded the cause should be fraud. After inquiring about the cases, the DOL provided auditors with a documented policy detailing the criteria used to determine fraud. While the criteria is confidential, auditors raise questions about the reasonableness of the policy and if the DOL had considered the United States Department of Labor (USDOL) best practices or industry standards used by neighboring states.
Furthermore, auditors noted claimants could have a fraud overpayment in one quarter and a non-fraud overpayment in the subsequent quarter though the overpaid weeks related to consecutive weeks and occurred in the same benefit year.
Finally, auditors noted an instance in which an overpayment case was opened in September 2021, but the case was not assigned to a staff member and no further action was taken after a fact finding letter was not returned by an employer. The case remains open and has not been reexamined in three years. Cases such as this are automatically closed after 60 days if there is no potential fraud suspected but remain open when potential fraud is suspected. It is unknown how many cases have been automatically closed and how many remain open without being assigned or further investigated.
Cause:
The DOL did not have the ability to easily run transaction-level or claimant-level queries for overpayments in their systems. Furthermore, the DOL did not reconcile overpayment data to subsystems, federal reports, or accounting records and was not able to do so in a timely manner when requested by the Department of Audits and Accounts and the State Accounting Office.
Additionally, the DOL stated that industry standards nor best practices were considered when developing their policies for identifying fraud-related cases and the parameters of their crossmatch used to identify possible overpayments.
Lastly, the IT system used to determine overpayments only reviews the overpaid weeks during a particular quarter and does not consider the overpaid weeks as they cross over through multiple quarters.
Effect:
Due to the lack of controls, there is an increased risk that possible fraudulent claims and improper benefits paid will not be identified and investigated timely. The deficiencies in the identification and recording of benefit overpayments resulted in noncompliance with federal and state regulations. Additionally, inaccurate reports were likely filed with USDOL. Furthermore, the lack of accurate and complete data associated with benefit overpayments prevented auditors from testing compliance requirements associated with overpayments on a complete population. These unknown factors, along with additional issues, are the basis for our adverse opinion on the UI program.
Recommendation:
The DOL management should develop and implement procedures to identify and record benefit overpayments in a timely and accurate manner. These procedures should allow for the tracking of information by fiscal year and periodic reconciliation of detail records to the general ledger and various required reports.
We also recommend that the DOL reperform each quarterly crossmatch for one year to ensure wages submitted late by employers are included in the crossmatch to identify any exceptions that might be missed due to late submissions.
Additionally, we recommend that the DOL implement controls that would allow for the consideration of fraud criteria for overpayments in consecutive quarters or within a benefit year. The DOL should also consult with the USDOL and neighboring states to determine best practices for industry standards on the criteria used to establish fraud overpayments.
Finally, we recommend that the DOL identify all unassigned overpayment cases that have been initiated and begin to review those cases starting from the oldest initiated cases.
Views of Responsible Officials:
We concur with this finding.
2024-036 Improve Controls over the Benefits Accuracy Measurement Program
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: None Identified
Description:
The Georgia Department of Labor should improve internal controls over the Benefits Accuracy Measurement program.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
State Workforce Agencies (SWAs), including the Georgia Department of Labor, are required to operate and maintain a quality control system. The Benefits Accuracy Management (BAM) program is the U.S. Department of Labor’s quality control system designed to assess the accuracy of UI benefit payments and denied claims unless the SWA is excepted from such requirement. The program estimates the number of claims improperly paid or denied and dollar amounts of benefits improperly paid or denied by projecting the results from investigations of statistically sound random samples to the universe of all claims paid and denied in a state.
Criteria:
As a recipient of federal awards, the Georgia Department of Labor (DOL) is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 20 CFR Section 602.21 reflect the standard methods and procedures to be used by each state in performing quality control reviews and require the SWA’s BAM unit to draw a weekly sample of payments and denied claims and complete prompt and in-depth case investigations to determine the degree of accuracy and timeliness in the administration of the State UC law and federal programs with respect to benefit determinations, benefit payments, and revenue collections.
In addition, the BAM State Operations Handbook (ET Handbook No. 395) states on page VI-10 that “each completed case must contain a Summary of Investigation. Each SWA must develop a format which includes, at a minimum, a narrative that explains the pertinent facts of the case: the basis for any decision that an error was made and any complexities of the case, e.g., difficulty obtaining information, evaluation of statements taken (i.e. how the investigator resolved a conflict in statements or why one party was found to be more credible the other), reasons for delay, or any special circumstances that occurred. Alternately, this may be satisfied by appropriate reference to explanations elsewhere in the case file. The summary should not introduce any new information. In other words, the summary must be substantiated by documentation in the case file. The investigator must sign and date the document.”
Condition:
Our audit of the UI program revealed deficiencies in the operation of internal controls over the BAM program. We identified a total of 934 paid and denied BAM cases for the fiscal year under review. From this population, 17 cases were selected as individually significant, and a sample of 60 cases from the remaining population was randomly selected for testing using a non-statistical sampling method. The following deficiencies were identified:
• For one case, the Summary of Investigation form and narrative was not completed.
• Four cases were completed and reviewed by the same person.
Cause:
During the audit period, the DOL experienced high turnover within the BAM program and limited staff resources during their annual peer review. The limited staff led to the breakdown in the completion of the Summary of Investigation form and the availability of personnel with the appropriate experience to review completed BAM cases.
Effect:
The deficiencies in BAM investigation procedures resulted in noncompliance with federal regulations. In addition, though no UC claim decisions associated with the BAM cases tested were found to be inappropriate, failure to perform established quality control procedures may result in benefit payments to ineligible recipients or the denial of benefits to eligible recipients. Furthermore, grant provisions allow the grantor to penalize the DOL for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future.
Recommendation:
The DOL management should strengthen internal controls over BAM investigations to ensure its established policies and procedures are consistently followed and operating effectively. In addition, the DOL should develop a plan to address the performance of controls when management transitions and staff turnover occurs.
Views of Responsible Officials:
We concur with this finding.
2024-032 Improve Controls over Eligibility Determinations
Compliance Requirement: Eligibility
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: $100,400
Repeat of Prior Year Findings: 2023-028, 2022-028, 2021-035
Description:
The Georgia Department of Labor did not have effective internal controls in place to ensure unemployment benefit payments were made correctly and only to eligible claimants.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs:
• Federal Pandemic Unemployment Compensation (FPUC) – The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs.
• Pandemic Emergency Unemployment Compensation (PEUC) – The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to such week under the UC law of Canada, and are able to work, available to work, and actively seeking work.
• Pandemic Unemployment Assistance (PUA) – The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits.
In addition, the State Extended Benefits (SEB) program, which is an extension of UC benefits, becomes available for payment when the State’s 13-week insured unemployment rate (IUR) exceeds 5% and pays claimants up to an additional 13 weeks of compensation. Under the SEB program, the State is required to provide 50% of the amounts paid to the majority of eligible SEB claimants, which are those not covered by Federal law or special provisions of State law. However, under the CARES Act, the U.S. Department of Labor will reimburse the State at 100% of eligible costs for the SEB program.
The State of Georgia became eligible to pay SEB May 10, 2020. However, the first payable weekending date (WED) was on July 4, 2020, as the first payable WED of PEUC was April 4, 2020. Further, the last payable WED for SEB was February 6, 2021.
Criteria:
As a recipient of federal awards, the Georgia Department of Labor (DOL) is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The Uniform Guidance, Section 200.53 - Improper Payments states: “(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.”
Additionally, provisions included in Title 20 CFR Section 604.3(a) state, “A State may pay UC only to an individual who is able to work and available for work for the week for which UC is claimed.”
Furthermore, Title II, Subtitle A of the CARES Act provides specific eligibility guidance for the FPUC, PEUC, and PUA programs.
Condition:
Our audit of the Unemployment Compensation Fund (UCF) included a review of benefit payments related to regular UC, SEB, and CARES Act UI programs. A sample of 60 UI benefit payment transactions processed by the DOL was randomly selected for testing using a non-statistical sampling method. In addition, eight individually significant UI benefit payment transactions were selected for testing. The following deficiencies were identified for improper payments totaling $100,400:
• In five instances, claimants of the PUA program did not provide proof of wages or income.
• Claimants did not self-certify that they are able to work, available for work, and actively seeking work each week they claimed benefits in five instances.
Questioned Costs:
Upon testing a sample of $18,287 in UI program payments, known questioned costs of $1,501 were identified. Using the population of UI payments sampled, which totaled $378,805,499, we project likely questioned costs to be approximately $31,730,589.
In addition, other known questioned costs were identified as noted below:
• $747 for improper payments associated with individually significant benefit payments tested; and
• $98,152 for improper COVID-related payment amounts associated with the sample of benefit payments selected for testing.
The known questioned costs identified for improper payments totaled $100,400.
Cause:
The DOL management implemented a flawed employer-filed claim process that did not allow for the monitoring of the employees’ ability to work and wage verification requirements. The employer-filed claim process also did not allow for claimants to self-certify for weeks benefits were claimed.
In addition, the DOL must manually review proof of employment or self-employment or a valid offer to begin employment and proof of wages for all PUA claims. This is a very time-consuming process and the DOL does not have the resources to review the volume of PUA claims in a timely manner.
Effect:
Without effective controls, the DOL increases its risk of providing benefits to ineligible claimants and not detecting improper payments. The deficiencies in eligibility determinations also resulted in noncompliance with federal regulations and questioned costs. While funds for benefit payments are not provided to states through grant awards, states are awarded funds to administer these programs. Grant provisions allow the grantor to penalize the DOL for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future.
Recommendation:
The DOL management should develop and implement internal controls over eligibility and claims processing to ensure procedures are consistently enforced and operate effectively. Management should also provide training on procedures for processing unemployment claims for programs created by the CARES Act. Strong monitoring controls should be implemented, as well, to ensure that the DOL achieves its objectives in complying with the eligibility requirements for the various UC programs. Specifically, the DOL should develop a process for claimants to self-certify for benefits when a claim is submitted by an employer on the claimant’s behalf.
Additionally, the DOL management should develop analytical procedures and queries to identify payments that have been made to claimants without identify verification should be developed.
Furthermore, the DOL management should develop IT controls to stop the release of payment until identity and eligibility requirements are substantiated and verified. The DOL management should also develop and implement procedures to stop or reduce payments when individuals do not provide required documentation.
Views of Responsible Officials:
We concur with this finding.
2024-033 Improve Controls over Employer-Filed Claims
Compliance Requirement: Eligibility
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: Unknown
Repeat of Prior Year Findings: 2023-029, 2022-032
Description:
The Department of Labor should improve internal controls over employer-filed Unemployment Compensation claims.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Additionally, in response to the COVID-19 public health emergency, the National Emergency declaration by the President on March 13, 2020, and the Public Health State of Emergency declared by Governor Brian Kemp on March 14, 2020, the former Georgia Department of Labor (DOL) Commissioner Mark Butler enacted Emergency Rule 300-2-4-0.5, containing Rule 300-2-4-.09(l) Partial Unemployment on March 16, 2020. The emergency rule allowed employers to file claims online on-behalf of their full-time and part-time employees with respect to any week during which an employee worked less than full-time due to a partial or total company shutdown caused by the COVID-19 public health emergency.
To file on-behalf of the employee, the employer must download and submit the DOL template, which requires the employer to input all the necessary identity, demographic, work, and wage information to establish a claim. After the employer has submitted the file, the DOL benefit payment system will automatically process the claim. A monetary determination will be made based on the wages the DOL has on-file. The DOL, then, sends the employee a Benefit Determination (Form DOL-411G), which reflects whether they met the wage requirements to establish a benefit year and a valid claim. If a valid claim is established, the determination lists the weekly benefit amount, maximum benefit amount, and maximum number of weeks.
Criteria:
As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The Uniform Guidance, Section 200.53 - Improper Payments states, “(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.”
Additionally, provisions included in Title 20 CFR Section 604.3(a) state, “A State may pay UC only to an individual who is able to work and available for work for the week for which UC is claimed.”
Condition:
Upon review of the procedures that the DOL established to process partial claims submitted by employers, deficiencies were noted. The DOL did not require employees to self-certify that they were able to work, available for work, and actively seeking work each week they received benefits. Furthermore, the claimant was unable to self-report additional wages and income the employee may have received from sources other than the employer that initially filed the claim.
While auditors were unable to determine the total dollar amount of improper payments associated with these deficiencies, a review of all benefit payment transactions occurring during the fiscal year under review indicated that the following dollar amounts of benefit payments were submitted and certified by 936 employers that were for 23,391 individual claimants:
• Regular Unemployment Compensation (UC) - $18,198,226
• State Extended Benefits (SEB) - $5,866
• Federal Pandemic Unemployment Compensation (FPUC) - $407,700
• Pandemic Emergency Unemployment Compensation (PEUC) - $28,216
• Reemployment Trade Adjustment Assistance (RTAA) - $112
Questioned Costs:
Though likely questioned costs may exist, these amounts are unknown as sufficient data to analyze benefit payment transactions associated with these employer-filed claims was not available. The following Assistance Listing Numbers would be affected if questioned costs did exist: 17.225 and 17.225 – COVID-19.
Cause:
The DOL management implemented a flawed employer-filed claim process that did not allow for the monitoring of the employees’ ability to work and wage verification requirements.
Effect:
These deficiencies resulted in noncompliance with federal regulations and the Uniform Guidance. Due to lack of controls over employer-filed claims, specifically the inability for claimants to self-certify, it is likely that claimants were paid benefits that they were not eligible to receive. Because eligibility for UC benefits is based on claimants demonstrating that they meet certain eligibility requirements on a weekly basis, the suspension of the requirement for claimants to certify eligibility on a weekly basis did not allow the DOL to determine whether continuing claimants remained eligible for benefits. The State of Georgia’s failure to administer its UI program in conformity and substantial compliance with federal law can result in loss of the State’s certification and loss of its administrative grant to operate the UC program and/or its employers’ tax credits under Federal Unemployment Tax Act (FUTA).
Recommendation:
We recommend that the DOL develop a process when an employer-filed claim is submitted that requires the employee to create an account with the DOL, verify information, and self-certify employment status for the week being claimed. We also recommend that the DOL develop controls to prevent the release of payments when identity and eligibility requirements have not been substantiated and verified. In addition, we recommend that the DOL develop analytical procedures and queries to identify improper payments linked to employer-filed claims.
Views of Responsible Officials:
We concur with this finding.
2024-034 Improve Controls over Financial Reporting
Compliance Requirement: Reporting
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-026, 2021-037
Description:
The Georgia Department of Labor submitted inaccurate financial reports for the Unemployment Insurance Program to the U.S. Department of Labor.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs:
• Federal Pandemic Unemployment Compensation (FPUC) – The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs.
• Pandemic Emergency Unemployment Compensation (PEUC) – The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to suck week under the UC law of Canada, and are able to work, available to work, and actively seeking work.
• Pandemic Unemployment Assistance (PUA) – The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits.
The Georgia Department of Labor (DOL) is responsible for reporting expenditures related to these programs to the U.S. Department of Labor’s Employment and Training Administration (ETA).
Every grant awarded by the ETA requires accurate quarterly and annual reporting as a part of sound financial and management responsibilities. This reporting supports the ETA’s ability to measure fund utilization for performance accountability and assess compliance with statutory expenditure requirements. This information also helps measure successful outcomes for participants, ensure sound service delivery and reporting practices, and determine whether the federal funds achieved maximum benefit.
The ETA-9130, Financial Status Report is used to report program and administrative expenditures. The DOL is required to submit quarterly financial reports for each UI program that they operate within 45 days after the end of reporting quarter. Financial data is required to be reported cumulatively from grant inception through the end of each reporting period.
Criteria:
As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Additionally, provisions included in the Uniform Guidance, Section 200.302(a) state, in part, that “the non-Federal entity’s financial management systems must… be sufficient to permit the preparation of reports required by general and program-specific terms and conditions.” In addition, provisions included in the Uniform Guidance, Section 200.302(b)(2) state, in part, that the non-Federal entity’s financial management systems must provide for “accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements.”
Condition:
The ETA-9130 reports for the quarters ending September 2023 and June 2024 were reviewed to ensure that program and administrative expenditures were reported in a timely and accurate manner. For five of the 65 reports tested, the amounts reported did not agree with the amounts reflected in the accounting records. All variances were noted on the September 2023 reports while none of the June 2024 reports had exceptions.
Variances identified on each report are as follows:
Description
Award Number
Report Date
Federal
Share of Expenditures Federal
Share of Unliquidated Obligations
Total Federal Obligations
Unliquidated Balance
PEUC Administration FY21 UI347102055A13-UI34710CI0 9/30/2023 - 93,173 93,173 (93,173)
PEUC Administration FY22 UI347102055A13-UI34710NJ0 9/30/2022 797,640 22,598 820,238 (820,238)
PUA Administration FY22 UI347102055A13-UI34710MT0 9/30/2023 (1,662,243) - (1,662,243) 1,662,243
UI State
Administration FY21 UI356432155A13- UI35643DO0 9/30/2023 - 1,279,858 1,279,858 (1,279,858)
Unemployment Insurance FY21 UI370592155A13-UI37059KI0 9/30/2023 100,703 179,960 280,663 (280,663)
Cause:
Separate ETA-9130 reports must be completed for each program and each fund source (subaccount) awarded to the DOL. While the DOL utilizes one general ledger report to prepare some ETA-9130 reports, the DOL uses multiple general ledger reports to prepare other ETA-9130 reports. In the instances of over obligated grant awards, the reporting system does not allow the preparer to enter more expenditures than funds authorized. Though new processes of gathering and reviewing the financial information were implemented after the first quarter of the fiscal year, these processes were not in place for the reports submitted for the quarter ending September 2023.
Effect:
The submitting of inaccurate ETA-9130 reports resulted in noncompliance with federal regulations and the Uniform Guidance for the UI program as noted above. Additionally, submitting incorrect reports diminishes the U.S. Department of Labor’s ability to effectively monitor the UI program.
Recommendation:
We recommend that the DOL review existing policies and procedures to ensure that it has established and is maintaining internal controls related to compliance with federal laws, regulations, and program compliance reports. This review should specifically address requirements for preparing the ETA-9130 reports. The DOL should ensure that personnel responsible for the ETA-9130 reports are appropriately trained and are familiar with these compliance requirements.
Views of Responsible Officials:
We concur with this finding.
2024-035 Improve Controls over the Identification, Recording, and Reporting of Overpayments
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024),
24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-030, 2022-029, 2021-038, 2020-038
Description:
The Georgia Department of Labor did not maintain adequate controls over the identification, recording, and reporting of benefit overpayments associated with the Unemployment Insurance programs.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The CARES Act was designed to mitigate the economic effects of the COVID-19 pandemic in a variety of ways, including providing additional UI provisions.
Title II, Subtitle A of the CARES Act, authorizes the following temporary UI programs:
• Federal Pandemic Unemployment Compensation (FPUC) – The FPUC program provides eligible individuals with $600 per week in addition to the weekly benefit amount they receive from certain other UC programs.
• Pandemic Emergency Unemployment Compensation (PEUC) – The PEUC program provides up to 13 weeks of benefits to individuals who have exhausted all rights to regular compensation under State law or Federal law with respect to a benefit year that ended on or after July 1, 2019, have no rights to regular compensation with respect to a week under any other State or Federal UC law, are not receiving compensation with respect to such week under the UC law of Canada, and are able to work, available to work, and actively seeking work.
• Pandemic Unemployment Assistance (PUA) – The PUA program provides up to 39 weeks of benefits to those individuals who are not eligible for regular UC or extended benefits under State or Federal law or PEUC, including those who have exhausted all rights to such benefits.
In addition, the State Extended Benefits (SEB) program, which is an extension of UC benefits, becomes available for payment when the State’s 13-week insured unemployment rate (IUR) exceeds 5% and pays claimants up to an additional 13 weeks of compensation. Under the SEB program, the State is required to provide 50% of the amounts paid to the majority of eligible SEB claimants, which are those not covered by Federal law or special provisions of State law. However, under the CARES Act, the U.S. Department of Labor will reimburse the State at 100% of eligible costs for the SEB program.
The State of Georgia became eligible to pay SEB May 10, 2020. However, the first payable weekending date (WED) was on July 4, 2020, as the first payable WED of PEUC was April 4, 2020. Further, the last payable WED for SEB was February 6, 2021.
Criteria:
As a recipient of federal awards, the DOL is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Title 34, Chapter 8, Article 9 of the Official Code of Georgia Annotated (OCGA) §34-8-254 defines overpayments as the sum of benefits received by any person while any conditions for the receipt of benefits were not fulfilled or while the person was disqualified from receiving benefits. OCGA §34-8-254 assigns legal responsibility and authority for the collection of overpayments to the Commissioner of the DOL.
Additionally, per the UI Report Handbook No. 401, the ETA 227 and ETA 902P reports are required to be submitted to the U.S. Department of Labor in a timely and accurate manner. The ETA 227 reports are due quarterly on the first day of the second month after the quarter of reference, and all applicable date on the ETA 227 reports should be traceable to the data regarding overpayments and recoveries in the state’s financial accounting system. The ETA 902P report is due on the 30th of the month following the month to which data relate and should contain monthly data on PUA activities.
Condition:
In an effort to assess risk and plan audit procedures, auditors obtained an understanding of the internal controls over the processes for identifying and recording overpayments. In performing these procedures, the DOL stated that crossmatches used to identify possible overpayments are run three to six months after a quarter’s benefits have been paid. Additionally, it is our understanding that after the DOL runs a wage crossmatch for a quarter, the quarter is not run again. In this case, if an employer does not report wages for its employee timely to the DOL, the wages would not be in the crossmatch performed.
Based upon this information, auditors requested a complete population of overpayment cases and a reconciliation of the population to data to the financial statements. Auditors planned to select a sample of overpayment cases that the DOL had established during the fiscal year under review and verify that the DOL was properly identifying and processing overpayments. Although the DOL provided a population of overpayment cases, auditors could not summarize the data to match amounts reported on the financial statements. The data provided by the DOL is very limited, reflecting only total overpayments established, paid, and remaining balances by claimant at year-end. All amounts are grouped together and can contain multiple overpayments established on different dates. Auditors could not distinguish important information, such as the date the overpayment was established, weekending dates for the weeks determined to be overpaid, when the original benefit was paid, and whether the overpayment was caused by fraud. Furthermore, auditors inquired if overpayment data in the system of record was reconciled to the billing system and the DOL stated they did not perform such reconciliation.
While auditors were unable to verify that the population of overpayment cases was complete and accurate, auditors chose to test the overpayment data to gain a better understanding of and review controls and processes and follow up on the prior year findings. Using the data provided, the auditors selected and tested a sample of 60 claimants out of a population of 21,409 that had overpayments established during fiscal year 2024. During testing, the auditors identified the following exceptions:
• Two instances in which a completed employer fact finding letter was not available for review at the time of testing.
• One instance in which the overpayment determination letter did not notify the claimant of a 15% fraud penalty.
Auditors also noted ten other cases in which the DOL determined the cause of overpayment to be non-fraud while auditors concluded the cause should be fraud. After inquiring about the cases, the DOL provided auditors with a documented policy detailing the criteria used to determine fraud. While the criteria is confidential, auditors raise questions about the reasonableness of the policy and if the DOL had considered the United States Department of Labor (USDOL) best practices or industry standards used by neighboring states.
Furthermore, auditors noted claimants could have a fraud overpayment in one quarter and a non-fraud overpayment in the subsequent quarter though the overpaid weeks related to consecutive weeks and occurred in the same benefit year.
Finally, auditors noted an instance in which an overpayment case was opened in September 2021, but the case was not assigned to a staff member and no further action was taken after a fact finding letter was not returned by an employer. The case remains open and has not been reexamined in three years. Cases such as this are automatically closed after 60 days if there is no potential fraud suspected but remain open when potential fraud is suspected. It is unknown how many cases have been automatically closed and how many remain open without being assigned or further investigated.
Cause:
The DOL did not have the ability to easily run transaction-level or claimant-level queries for overpayments in their systems. Furthermore, the DOL did not reconcile overpayment data to subsystems, federal reports, or accounting records and was not able to do so in a timely manner when requested by the Department of Audits and Accounts and the State Accounting Office.
Additionally, the DOL stated that industry standards nor best practices were considered when developing their policies for identifying fraud-related cases and the parameters of their crossmatch used to identify possible overpayments.
Lastly, the IT system used to determine overpayments only reviews the overpaid weeks during a particular quarter and does not consider the overpaid weeks as they cross over through multiple quarters.
Effect:
Due to the lack of controls, there is an increased risk that possible fraudulent claims and improper benefits paid will not be identified and investigated timely. The deficiencies in the identification and recording of benefit overpayments resulted in noncompliance with federal and state regulations. Additionally, inaccurate reports were likely filed with USDOL. Furthermore, the lack of accurate and complete data associated with benefit overpayments prevented auditors from testing compliance requirements associated with overpayments on a complete population. These unknown factors, along with additional issues, are the basis for our adverse opinion on the UI program.
Recommendation:
The DOL management should develop and implement procedures to identify and record benefit overpayments in a timely and accurate manner. These procedures should allow for the tracking of information by fiscal year and periodic reconciliation of detail records to the general ledger and various required reports.
We also recommend that the DOL reperform each quarterly crossmatch for one year to ensure wages submitted late by employers are included in the crossmatch to identify any exceptions that might be missed due to late submissions.
Additionally, we recommend that the DOL implement controls that would allow for the consideration of fraud criteria for overpayments in consecutive quarters or within a benefit year. The DOL should also consult with the USDOL and neighboring states to determine best practices for industry standards on the criteria used to establish fraud overpayments.
Finally, we recommend that the DOL identify all unassigned overpayment cases that have been initiated and begin to review those cases starting from the oldest initiated cases.
Views of Responsible Officials:
We concur with this finding.
2024-036 Improve Controls over the Benefits Accuracy Measurement Program
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Labor
Pass-Through Entity: None
AL Numbers and Titles: 17.225 – Unemployment Insurance
17.225 – COVID-19 – Unemployment Insurance
Federal Award Numbers: EUISSA2055A13 (Year: 2020), UI347102055A13 (Year: 2020), UI356432155A13 (Year: 2021), UI370592155A13 (Year: 2021), UI372182255A13 (Year: 2022), UI379762260A13 (Year: 2022), UI393172355A13 (Year: 2023), 23A60UB000032 (Year: 2023), 23A60UB000074 (Year: 2023), 23A60UB000117 (Year: 2023), 23A60UR000037 (Year: 2023), 24A55UT000008 (Year: 2024), 24A55UI000019 (Year: 2024), 24A60UR000063 (Year: 2024)
Questioned Costs: None Identified
Description:
The Georgia Department of Labor should improve internal controls over the Benefits Accuracy Measurement program.
Background Information:
The Unemployment Insurance (UI) program, created by the Social Security Act (Pub. L. No. 74-271), provides Unemployment Compensation (UC) benefits to workers who are unemployed through no fault of their own and are seeking reemployment. To receive benefits, claimants must be able to work, available for work, and actively seeking work.
State Workforce Agencies (SWAs), including the Georgia Department of Labor, are required to operate and maintain a quality control system. The Benefits Accuracy Management (BAM) program is the U.S. Department of Labor’s quality control system designed to assess the accuracy of UI benefit payments and denied claims unless the SWA is excepted from such requirement. The program estimates the number of claims improperly paid or denied and dollar amounts of benefits improperly paid or denied by projecting the results from investigations of statistically sound random samples to the universe of all claims paid and denied in a state.
Criteria:
As a recipient of federal awards, the Georgia Department of Labor (DOL) is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 20 CFR Section 602.21 reflect the standard methods and procedures to be used by each state in performing quality control reviews and require the SWA’s BAM unit to draw a weekly sample of payments and denied claims and complete prompt and in-depth case investigations to determine the degree of accuracy and timeliness in the administration of the State UC law and federal programs with respect to benefit determinations, benefit payments, and revenue collections.
In addition, the BAM State Operations Handbook (ET Handbook No. 395) states on page VI-10 that “each completed case must contain a Summary of Investigation. Each SWA must develop a format which includes, at a minimum, a narrative that explains the pertinent facts of the case: the basis for any decision that an error was made and any complexities of the case, e.g., difficulty obtaining information, evaluation of statements taken (i.e. how the investigator resolved a conflict in statements or why one party was found to be more credible the other), reasons for delay, or any special circumstances that occurred. Alternately, this may be satisfied by appropriate reference to explanations elsewhere in the case file. The summary should not introduce any new information. In other words, the summary must be substantiated by documentation in the case file. The investigator must sign and date the document.”
Condition:
Our audit of the UI program revealed deficiencies in the operation of internal controls over the BAM program. We identified a total of 934 paid and denied BAM cases for the fiscal year under review. From this population, 17 cases were selected as individually significant, and a sample of 60 cases from the remaining population was randomly selected for testing using a non-statistical sampling method. The following deficiencies were identified:
• For one case, the Summary of Investigation form and narrative was not completed.
• Four cases were completed and reviewed by the same person.
Cause:
During the audit period, the DOL experienced high turnover within the BAM program and limited staff resources during their annual peer review. The limited staff led to the breakdown in the completion of the Summary of Investigation form and the availability of personnel with the appropriate experience to review completed BAM cases.
Effect:
The deficiencies in BAM investigation procedures resulted in noncompliance with federal regulations. In addition, though no UC claim decisions associated with the BAM cases tested were found to be inappropriate, failure to perform established quality control procedures may result in benefit payments to ineligible recipients or the denial of benefits to eligible recipients. Furthermore, grant provisions allow the grantor to penalize the DOL for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future.
Recommendation:
The DOL management should strengthen internal controls over BAM investigations to ensure its established policies and procedures are consistently followed and operating effectively. In addition, the DOL should develop a plan to address the performance of controls when management transitions and staff turnover occurs.
Views of Responsible Officials:
We concur with this finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-037 Improve Controls over the Procurement Process
Compliance Requirement: Procurement and Suspension and Debarment
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of the Treasury
Pass-Through Entity: None
AL Number and Title: 21.027 – COVID-19 – Coronavirus State and Local
Fiscal Recovery Funds
Federal Award Number: SLFRP1029 (Year: 2023)
Questioned Costs: None Identified
Description:
The Georgia Department of Human Services should improve internal controls to ensure that they are complying with the State of Georgia’s Procurement Policy.
Background Information:
The Coronavirus State Fiscal Recovery Fund, (CSLFRF), provides direct payments to states, US territories, Tribal governments, metropolitan cities, counties, and non-entitlement units of local government to:
1. Respond to the public health emergency with respect to Coronavirus Disease 2019(COVID-19) or its negative economic impacts, including by providing assistance to households, small businesses, nonprofits, and impacted industries, such as tourism, travel, and hospitality;
2. Respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of the recipient that perform essential work or by providing grants to eligible employers that have eligible workers who are performing essential work;
3. Provide government services, to the extent of the reduction in revenue of the eligible entities due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year of the eligible entities prior to the emergency; and
4. Make necessary investments in water, sewer, or broadband infrastructure.
In August 2022, the Governor’s Office of Planning and Budget (OPB) dedicated more than $1 billion of CSLFRF federal funds to the Department of Human Services (DHS) to establish the Cash Assistance program. The Cash Assistance program provided one-time cash assistance of up to $350 for active enrollees of the Medicaid, PeachCare for Kids, Supplemental Nutrition Assistance Program, and/or Temporary Assistance for Needy Families government benefit programs in response to the negative economic impacts of the COVID-19 public health emergency.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The DHS is also required to comply with the procurement standards set forth in 2 CFR 200.317 through 2 CFR 200.327 of the Uniform Guidance. Pursuant to 2 CFR 200.317, “When procuring property and services under a Federal award, a State must follow the same policies and procedures it uses for procurements from its non-Federal funds.” As a state agency, the DHS adheres to the State of Georgia Procurement Manual issued by the Department of Administrative Services (DOAS).
Per the State of Georgia Procurement Manual, all contract extensions must occur in writing and require the supplier’s consent. The State Procurement Department’s (SPD) prior consent to the contract extension may also be required depending on the type of extension.
Condition:
Our examination of compliance with Procurement and Suspension and Debarment regulations for the Cash Assistance program revealed that the DHS did not follow the State of Georgia’s ongoing contract management process for the continuation of services. The DHS was also unable to provide a written notice of extension or amendment to continue services and was unable to provide documentation of written permission from the SPD.
Cause:
Through discussion with the DHS management, the DHS relied on the contractor to replace cash assistance cards that were lost or undeliverable in the prior year under the original terms of the contract rather than extending or amending the contract.
Effect:
Without a valid contract extension or amendment, federal funds may be used in a manner that is not in compliance with federal provisions and the Georgia Procurement Manual.
Recommendation:
The DHS should improve internal controls as they relate to the procurement and contracting processes to ensure that all contract extensions or amendments follow the processes established in the Georgia Procurement Manual.
Views of Responsible Officials:
Georgia Department of Human Services concurs with the finding.
2024-037 Improve Controls over the Procurement Process
Compliance Requirement: Procurement and Suspension and Debarment
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of the Treasury
Pass-Through Entity: None
AL Number and Title: 21.027 – COVID-19 – Coronavirus State and Local
Fiscal Recovery Funds
Federal Award Number: SLFRP1029 (Year: 2023)
Questioned Costs: None Identified
Description:
The Georgia Department of Human Services should improve internal controls to ensure that they are complying with the State of Georgia’s Procurement Policy.
Background Information:
The Coronavirus State Fiscal Recovery Fund, (CSLFRF), provides direct payments to states, US territories, Tribal governments, metropolitan cities, counties, and non-entitlement units of local government to:
1. Respond to the public health emergency with respect to Coronavirus Disease 2019(COVID-19) or its negative economic impacts, including by providing assistance to households, small businesses, nonprofits, and impacted industries, such as tourism, travel, and hospitality;
2. Respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of the recipient that perform essential work or by providing grants to eligible employers that have eligible workers who are performing essential work;
3. Provide government services, to the extent of the reduction in revenue of the eligible entities due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year of the eligible entities prior to the emergency; and
4. Make necessary investments in water, sewer, or broadband infrastructure.
In August 2022, the Governor’s Office of Planning and Budget (OPB) dedicated more than $1 billion of CSLFRF federal funds to the Department of Human Services (DHS) to establish the Cash Assistance program. The Cash Assistance program provided one-time cash assistance of up to $350 for active enrollees of the Medicaid, PeachCare for Kids, Supplemental Nutrition Assistance Program, and/or Temporary Assistance for Needy Families government benefit programs in response to the negative economic impacts of the COVID-19 public health emergency.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The DHS is also required to comply with the procurement standards set forth in 2 CFR 200.317 through 2 CFR 200.327 of the Uniform Guidance. Pursuant to 2 CFR 200.317, “When procuring property and services under a Federal award, a State must follow the same policies and procedures it uses for procurements from its non-Federal funds.” As a state agency, the DHS adheres to the State of Georgia Procurement Manual issued by the Department of Administrative Services (DOAS).
Per the State of Georgia Procurement Manual, all contract extensions must occur in writing and require the supplier’s consent. The State Procurement Department’s (SPD) prior consent to the contract extension may also be required depending on the type of extension.
Condition:
Our examination of compliance with Procurement and Suspension and Debarment regulations for the Cash Assistance program revealed that the DHS did not follow the State of Georgia’s ongoing contract management process for the continuation of services. The DHS was also unable to provide a written notice of extension or amendment to continue services and was unable to provide documentation of written permission from the SPD.
Cause:
Through discussion with the DHS management, the DHS relied on the contractor to replace cash assistance cards that were lost or undeliverable in the prior year under the original terms of the contract rather than extending or amending the contract.
Effect:
Without a valid contract extension or amendment, federal funds may be used in a manner that is not in compliance with federal provisions and the Georgia Procurement Manual.
Recommendation:
The DHS should improve internal controls as they relate to the procurement and contracting processes to ensure that all contract extensions or amendments follow the processes established in the Georgia Procurement Manual.
Views of Responsible Officials:
Georgia Department of Human Services concurs with the finding.
2024-037 Improve Controls over the Procurement Process
Compliance Requirement: Procurement and Suspension and Debarment
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of the Treasury
Pass-Through Entity: None
AL Number and Title: 21.027 – COVID-19 – Coronavirus State and Local
Fiscal Recovery Funds
Federal Award Number: SLFRP1029 (Year: 2023)
Questioned Costs: None Identified
Description:
The Georgia Department of Human Services should improve internal controls to ensure that they are complying with the State of Georgia’s Procurement Policy.
Background Information:
The Coronavirus State Fiscal Recovery Fund, (CSLFRF), provides direct payments to states, US territories, Tribal governments, metropolitan cities, counties, and non-entitlement units of local government to:
1. Respond to the public health emergency with respect to Coronavirus Disease 2019(COVID-19) or its negative economic impacts, including by providing assistance to households, small businesses, nonprofits, and impacted industries, such as tourism, travel, and hospitality;
2. Respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of the recipient that perform essential work or by providing grants to eligible employers that have eligible workers who are performing essential work;
3. Provide government services, to the extent of the reduction in revenue of the eligible entities due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year of the eligible entities prior to the emergency; and
4. Make necessary investments in water, sewer, or broadband infrastructure.
In August 2022, the Governor’s Office of Planning and Budget (OPB) dedicated more than $1 billion of CSLFRF federal funds to the Department of Human Services (DHS) to establish the Cash Assistance program. The Cash Assistance program provided one-time cash assistance of up to $350 for active enrollees of the Medicaid, PeachCare for Kids, Supplemental Nutrition Assistance Program, and/or Temporary Assistance for Needy Families government benefit programs in response to the negative economic impacts of the COVID-19 public health emergency.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
The DHS is also required to comply with the procurement standards set forth in 2 CFR 200.317 through 2 CFR 200.327 of the Uniform Guidance. Pursuant to 2 CFR 200.317, “When procuring property and services under a Federal award, a State must follow the same policies and procedures it uses for procurements from its non-Federal funds.” As a state agency, the DHS adheres to the State of Georgia Procurement Manual issued by the Department of Administrative Services (DOAS).
Per the State of Georgia Procurement Manual, all contract extensions must occur in writing and require the supplier’s consent. The State Procurement Department’s (SPD) prior consent to the contract extension may also be required depending on the type of extension.
Condition:
Our examination of compliance with Procurement and Suspension and Debarment regulations for the Cash Assistance program revealed that the DHS did not follow the State of Georgia’s ongoing contract management process for the continuation of services. The DHS was also unable to provide a written notice of extension or amendment to continue services and was unable to provide documentation of written permission from the SPD.
Cause:
Through discussion with the DHS management, the DHS relied on the contractor to replace cash assistance cards that were lost or undeliverable in the prior year under the original terms of the contract rather than extending or amending the contract.
Effect:
Without a valid contract extension or amendment, federal funds may be used in a manner that is not in compliance with federal provisions and the Georgia Procurement Manual.
Recommendation:
The DHS should improve internal controls as they relate to the procurement and contracting processes to ensure that all contract extensions or amendments follow the processes established in the Georgia Procurement Manual.
Views of Responsible Officials:
Georgia Department of Human Services concurs with the finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-015 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: $376
Description:
The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the University:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the University to originate the student’s Direct Loan.
• Teacher Education Assistance for College and Higher Education (TEACH) Grants – The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a high-need field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311.
In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively.
Condition:
A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified:
• One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376.
Questioned Costs:
Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing this deficiency with management, they stated that a change to the student’s ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student’s Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility.
Effect:
This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The University should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-016 Strengthen Controls over the Return of Title IV Funds Process
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
The R2T4 calculation is prepared using the following information associated with the period of enrollment:
• The student’s Title IV aid information, including amounts disbursed and amounts that could have been disbursed,
• The withdrawal date and scheduled start date, end date, and break days, and
• Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students’ R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted:
• Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested.
Cause:
In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-019 Strengthen Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024)
Questioned Costs: $2,189
Description:
Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs.
Questioned Costs:
Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268.
Cause:
In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-020 Return of Title IV Funds, Student Financial Aid Cluster
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231051 (Year: 2024), P033A231051 (Year: 2024), P063P230092 (Year: 2024), P268K240092 (Year: 2024), P408A230092 (Year: 2024)
Questioned Costs: None Identified
Description:
The University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Upon examining the entire population of Title IV refunds, it was determined this condition was present in approximately 13% of the students selected for testing who had withdrawn prior to earning the total amount of the Title IV aid disbursed to that student.
Criteria:
Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic fund transfers initiated to the Secretary of Education as soon as possible, but no later than 45 days after the date that the institution determines the student withdrew.
Condition:
In testing the return of Title IV Funds, we observed that for multiple students selected for testing, that withdrew before the total amount of Title IV aid disbursed to the student was earned, the return of unearned Title IV aid was completed after 45 days of the date of the institution’s determination that the student had withdrawn.
Cause:
During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance.
Effect:
Because the return of Title IV aid was not made consistently within the required the 45 period, the University was not in compliance with the Return of Title IV Funds requirement of the Student Financial Aid Cluster.
Recommendation:
We recommend the School review its existing system of internal controls over compliance and make adjustments to ensure the return of Title IV aid is made within 45 days of the University’s determination that the student had withdrawn.
Views of Responsible Officials:
We concur with this finding. The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure compliance. A self-audit of Fall 2024 revealed no non-compliance issues.
2024-021 Improve Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
Federal Award Numbers: P007A238428 (Year: 2024), P033A238428 (Year: 2024), P063P232612 (Year: 2024)
Questioned Costs: $3,742
Description:
Lanier Technical College did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Lanier Technical College (Technical College) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the Technical College has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the Technical College must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The Technical College is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the Technical College during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 14 students from a population of 140 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the Technical College but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for five students who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $3,742 to various SFA programs.
Questioned Costs:
Upon testing a sample of $27,821 in financial aid disbursements to students who withdrew from the Technical College but for whom no R2T4 was performed, known questioned costs of $3,742 were identified for omitted R2T4 calculations. Using the total population amount of $286,243, we project the likely questioned costs to be approximately $38,502. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing these deficiencies with management, they stated that staff turnover and unexpected absences led to the deficiencies identified.
Effect:
The Technical College is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the Technical College to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the Technical College’s participation in Title IV programs.
Recommendation:
The Technical College should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The Technical College should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-022 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Federal Award Numbers: P007A237757 (Year: 2024), P033A237757 (Year: 2024), P063P232783 (Year: 2024), P268K242783 (Year: 2024)
Questioned Costs: $3,998
Description:
The Central Georgia Technical College Student Financial Aid Office improperly awarded Student Financial Assistance amounts to ineligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Central Georgia Technical College (Technical College). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the Technical College:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the Institution to originate the student’s Direct Loan.
Once financial aid is awarded and disbursed to students, those students are required to maintain satisfactory academic progress (SAP) as defined by the Technical College’s published standards. These published standards must include a review of a qualitative component, which is typically based upon grade point average (GPA), and a quantitative component, which is based upon successful completion of attempted coursework at a specified pace within a maximum timeframe. SAP must be evaluated at least once per academic year, and if at the time of each evaluation, the student has not maintained SAP, they are no longer eligible to receive SFA.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, and Federal Pell Grant Program, respectively.
Condition:
A sample of 40 students from a population of 4,938 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. Auditors noted that two students were not in compliance with the Technical College’s published Satisfactory Academic Progress (SAP) policies as follows:
• One student did not meet the qualitative requirement of SAP and was placed on Warning status instead of Suspension status. Because the student did not return for the subsequent semester, this deficiency did not result in the over disbursement of funds.
• One student did not meet the quantitative requirement of SAP, which resulted in over disbursements totaling $3,998.
Questioned Costs:
Upon testing a sample of $137,191 in financial aid disbursements, known questioned costs of $3,998 were identified for the students who received student financial assistance in excess of their eligibility. Using the total population amount of $27,605,503, we project the likely questioned costs to be approximately $804,476. The following assistance listing numbers were affected by the known and likely questioned costs: 84.007 and 84.063.
Cause:
In discussing these deficiencies with management, they stated that the timing of SAP processing in the student information system led to the incorrect SAP assessments for those students who had a significant break in enrollment and those who registered for classes later than usual.
Effect:
This deficiency may expose the Technical College to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, the Technical College was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The Technical College should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the Technical College should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the Technical College should develop and implement a monitoring process to ensure that controls are functioning properly. The Technical College should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-015 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: $376
Description:
The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the University:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the University to originate the student’s Direct Loan.
• Teacher Education Assistance for College and Higher Education (TEACH) Grants – The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a high-need field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311.
In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively.
Condition:
A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified:
• One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376.
Questioned Costs:
Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing this deficiency with management, they stated that a change to the student’s ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student’s Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility.
Effect:
This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The University should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-016 Strengthen Controls over the Return of Title IV Funds Process
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
The R2T4 calculation is prepared using the following information associated with the period of enrollment:
• The student’s Title IV aid information, including amounts disbursed and amounts that could have been disbursed,
• The withdrawal date and scheduled start date, end date, and break days, and
• Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students’ R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted:
• Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested.
Cause:
In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-020 Return of Title IV Funds, Student Financial Aid Cluster
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231051 (Year: 2024), P033A231051 (Year: 2024), P063P230092 (Year: 2024), P268K240092 (Year: 2024), P408A230092 (Year: 2024)
Questioned Costs: None Identified
Description:
The University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Upon examining the entire population of Title IV refunds, it was determined this condition was present in approximately 13% of the students selected for testing who had withdrawn prior to earning the total amount of the Title IV aid disbursed to that student.
Criteria:
Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic fund transfers initiated to the Secretary of Education as soon as possible, but no later than 45 days after the date that the institution determines the student withdrew.
Condition:
In testing the return of Title IV Funds, we observed that for multiple students selected for testing, that withdrew before the total amount of Title IV aid disbursed to the student was earned, the return of unearned Title IV aid was completed after 45 days of the date of the institution’s determination that the student had withdrawn.
Cause:
During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance.
Effect:
Because the return of Title IV aid was not made consistently within the required the 45 period, the University was not in compliance with the Return of Title IV Funds requirement of the Student Financial Aid Cluster.
Recommendation:
We recommend the School review its existing system of internal controls over compliance and make adjustments to ensure the return of Title IV aid is made within 45 days of the University’s determination that the student had withdrawn.
Views of Responsible Officials:
We concur with this finding. The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure compliance. A self-audit of Fall 2024 revealed no non-compliance issues.
2024-021 Improve Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
Federal Award Numbers: P007A238428 (Year: 2024), P033A238428 (Year: 2024), P063P232612 (Year: 2024)
Questioned Costs: $3,742
Description:
Lanier Technical College did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Lanier Technical College (Technical College) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the Technical College has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the Technical College must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The Technical College is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the Technical College during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 14 students from a population of 140 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the Technical College but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for five students who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $3,742 to various SFA programs.
Questioned Costs:
Upon testing a sample of $27,821 in financial aid disbursements to students who withdrew from the Technical College but for whom no R2T4 was performed, known questioned costs of $3,742 were identified for omitted R2T4 calculations. Using the total population amount of $286,243, we project the likely questioned costs to be approximately $38,502. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing these deficiencies with management, they stated that staff turnover and unexpected absences led to the deficiencies identified.
Effect:
The Technical College is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the Technical College to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the Technical College’s participation in Title IV programs.
Recommendation:
The Technical College should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The Technical College should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-022 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Federal Award Numbers: P007A237757 (Year: 2024), P033A237757 (Year: 2024), P063P232783 (Year: 2024), P268K242783 (Year: 2024)
Questioned Costs: $3,998
Description:
The Central Georgia Technical College Student Financial Aid Office improperly awarded Student Financial Assistance amounts to ineligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Central Georgia Technical College (Technical College). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the Technical College:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the Institution to originate the student’s Direct Loan.
Once financial aid is awarded and disbursed to students, those students are required to maintain satisfactory academic progress (SAP) as defined by the Technical College’s published standards. These published standards must include a review of a qualitative component, which is typically based upon grade point average (GPA), and a quantitative component, which is based upon successful completion of attempted coursework at a specified pace within a maximum timeframe. SAP must be evaluated at least once per academic year, and if at the time of each evaluation, the student has not maintained SAP, they are no longer eligible to receive SFA.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, and Federal Pell Grant Program, respectively.
Condition:
A sample of 40 students from a population of 4,938 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. Auditors noted that two students were not in compliance with the Technical College’s published Satisfactory Academic Progress (SAP) policies as follows:
• One student did not meet the qualitative requirement of SAP and was placed on Warning status instead of Suspension status. Because the student did not return for the subsequent semester, this deficiency did not result in the over disbursement of funds.
• One student did not meet the quantitative requirement of SAP, which resulted in over disbursements totaling $3,998.
Questioned Costs:
Upon testing a sample of $137,191 in financial aid disbursements, known questioned costs of $3,998 were identified for the students who received student financial assistance in excess of their eligibility. Using the total population amount of $27,605,503, we project the likely questioned costs to be approximately $804,476. The following assistance listing numbers were affected by the known and likely questioned costs: 84.007 and 84.063.
Cause:
In discussing these deficiencies with management, they stated that the timing of SAP processing in the student information system led to the incorrect SAP assessments for those students who had a significant break in enrollment and those who registered for classes later than usual.
Effect:
This deficiency may expose the Technical College to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, the Technical College was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The Technical College should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the Technical College should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the Technical College should develop and implement a monitoring process to ensure that controls are functioning properly. The Technical College should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-015 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: $376
Description:
The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the University:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the University to originate the student’s Direct Loan.
• Teacher Education Assistance for College and Higher Education (TEACH) Grants – The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a high-need field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311.
In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively.
Condition:
A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified:
• One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376.
Questioned Costs:
Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing this deficiency with management, they stated that a change to the student’s ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student’s Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility.
Effect:
This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The University should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-016 Strengthen Controls over the Return of Title IV Funds Process
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
The R2T4 calculation is prepared using the following information associated with the period of enrollment:
• The student’s Title IV aid information, including amounts disbursed and amounts that could have been disbursed,
• The withdrawal date and scheduled start date, end date, and break days, and
• Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students’ R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted:
• Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested.
Cause:
In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-017 Improve Controls over Enrollment Reporting
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Federal Award Numbers: P063P230086 (Year: 2024), P268K240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not report student enrollment information to required organizations in a timely and accurate manner.
Background Information:
Georgia State University (University) is required to report enrollment information under the Federal Pell Grant and Federal Direct Student Loans programs via the National Student Loan Data System (NSLDS). The University must review, update, and verify student enrollment statuses, program information, and effective dates periodically throughout the award year. The accuracy and timeliness of enrollment information reported by the University impacts its ability to properly administer the various Student Financial Assistance programs.
There are two categories of enrollment information reported to the NSLDS:
• Campus-Level, which includes data related to the student’s overall enrollment at an institution’s campus, and
• Program-Level, which includes data related to the student’s program(s) of attendance.
The NSLDS Enrollment Reporting Guide provides institutions the requirements and guidance for reporting these specific campus-level and program-level enrollment details for students.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Regarding the enrollment reporting process, provisions included in Title 34 Section CFR 685.309(b) state that “(1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary – (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that – (i) … the student has ceased to be enrolled on at least a half-time basis for the period...” In addition, per the NSLDS Enrollment Reporting Guide issued by the U.S. Department of Education (ED), students who have received Federal Pell Grant Program funds will be included on the NSLDS roster file received by each institution and are subject to the same enrollment reporting requirements as those students who have received a loan under the William D. Ford Federal Direct Loan Program.
Condition:
A sample of 25 students who received Federal Pell Grant Program and Federal Direct Student Loan funds and had a reduction or increase in attendance level, graduated, withdrew, dropped out, or enrolled but never attended during the audit period was randomly selected for testing using a non-statistical sampling method. NSLDS Enrollment Detail information was reviewed for each student to ensure that the University accurately reported significant data elements under both the Campus-Level and Program-Level Record. The following deficiency was identified:
• For all students tested, the Program Enrollment Effective Date reflected on the Program-Level Record did not agree to the date on which the current enrollment status reported for the student was first effective.
Cause:
In discussing these deficiencies with management, they stated that a student information system defect led to the inaccurate reporting of Program Enrollment Effective Dates on the Program-Level record.
Effect:
The University was not in compliance with federal regulations concerning enrollment reporting requirements. Additionally, if enrollment statuses are not submitted appropriately to NSLDS by the University, loan interest subsidies may be negatively affected, deferments of Federal Direct Student Loans may be continued in error, loan repayment dates could be recorded incorrectly, and the compilation of data associated with other Title IV aid programs could be adversely affected.
Recommendation:
The University should follow established policies and procedures to ensure that all changes in student enrollment statuses are reported in accordance with timeframes prescribed by ED. Additionally, management should develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-019 Strengthen Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024)
Questioned Costs: $2,189
Description:
Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs.
Questioned Costs:
Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268.
Cause:
In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-020 Return of Title IV Funds, Student Financial Aid Cluster
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231051 (Year: 2024), P033A231051 (Year: 2024), P063P230092 (Year: 2024), P268K240092 (Year: 2024), P408A230092 (Year: 2024)
Questioned Costs: None Identified
Description:
The University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Upon examining the entire population of Title IV refunds, it was determined this condition was present in approximately 13% of the students selected for testing who had withdrawn prior to earning the total amount of the Title IV aid disbursed to that student.
Criteria:
Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic fund transfers initiated to the Secretary of Education as soon as possible, but no later than 45 days after the date that the institution determines the student withdrew.
Condition:
In testing the return of Title IV Funds, we observed that for multiple students selected for testing, that withdrew before the total amount of Title IV aid disbursed to the student was earned, the return of unearned Title IV aid was completed after 45 days of the date of the institution’s determination that the student had withdrawn.
Cause:
During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance.
Effect:
Because the return of Title IV aid was not made consistently within the required the 45 period, the University was not in compliance with the Return of Title IV Funds requirement of the Student Financial Aid Cluster.
Recommendation:
We recommend the School review its existing system of internal controls over compliance and make adjustments to ensure the return of Title IV aid is made within 45 days of the University’s determination that the student had withdrawn.
Views of Responsible Officials:
We concur with this finding. The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure compliance. A self-audit of Fall 2024 revealed no non-compliance issues.
2024-021 Improve Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
Federal Award Numbers: P007A238428 (Year: 2024), P033A238428 (Year: 2024), P063P232612 (Year: 2024)
Questioned Costs: $3,742
Description:
Lanier Technical College did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Lanier Technical College (Technical College) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the Technical College has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the Technical College must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The Technical College is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the Technical College during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 14 students from a population of 140 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the Technical College but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for five students who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $3,742 to various SFA programs.
Questioned Costs:
Upon testing a sample of $27,821 in financial aid disbursements to students who withdrew from the Technical College but for whom no R2T4 was performed, known questioned costs of $3,742 were identified for omitted R2T4 calculations. Using the total population amount of $286,243, we project the likely questioned costs to be approximately $38,502. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing these deficiencies with management, they stated that staff turnover and unexpected absences led to the deficiencies identified.
Effect:
The Technical College is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the Technical College to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the Technical College’s participation in Title IV programs.
Recommendation:
The Technical College should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The Technical College should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-022 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Federal Award Numbers: P007A237757 (Year: 2024), P033A237757 (Year: 2024), P063P232783 (Year: 2024), P268K242783 (Year: 2024)
Questioned Costs: $3,998
Description:
The Central Georgia Technical College Student Financial Aid Office improperly awarded Student Financial Assistance amounts to ineligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Central Georgia Technical College (Technical College). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the Technical College:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the Institution to originate the student’s Direct Loan.
Once financial aid is awarded and disbursed to students, those students are required to maintain satisfactory academic progress (SAP) as defined by the Technical College’s published standards. These published standards must include a review of a qualitative component, which is typically based upon grade point average (GPA), and a quantitative component, which is based upon successful completion of attempted coursework at a specified pace within a maximum timeframe. SAP must be evaluated at least once per academic year, and if at the time of each evaluation, the student has not maintained SAP, they are no longer eligible to receive SFA.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, and Federal Pell Grant Program, respectively.
Condition:
A sample of 40 students from a population of 4,938 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. Auditors noted that two students were not in compliance with the Technical College’s published Satisfactory Academic Progress (SAP) policies as follows:
• One student did not meet the qualitative requirement of SAP and was placed on Warning status instead of Suspension status. Because the student did not return for the subsequent semester, this deficiency did not result in the over disbursement of funds.
• One student did not meet the quantitative requirement of SAP, which resulted in over disbursements totaling $3,998.
Questioned Costs:
Upon testing a sample of $137,191 in financial aid disbursements, known questioned costs of $3,998 were identified for the students who received student financial assistance in excess of their eligibility. Using the total population amount of $27,605,503, we project the likely questioned costs to be approximately $804,476. The following assistance listing numbers were affected by the known and likely questioned costs: 84.007 and 84.063.
Cause:
In discussing these deficiencies with management, they stated that the timing of SAP processing in the student information system led to the incorrect SAP assessments for those students who had a significant break in enrollment and those who registered for classes later than usual.
Effect:
This deficiency may expose the Technical College to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, the Technical College was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The Technical College should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the Technical College should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the Technical College should develop and implement a monitoring process to ensure that controls are functioning properly. The Technical College should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-015 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: $376
Description:
The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the University:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the University to originate the student’s Direct Loan.
• Teacher Education Assistance for College and Higher Education (TEACH) Grants – The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a high-need field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311.
In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively.
Condition:
A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified:
• One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376.
Questioned Costs:
Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing this deficiency with management, they stated that a change to the student’s ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student’s Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility.
Effect:
This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The University should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-016 Strengthen Controls over the Return of Title IV Funds Process
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
The R2T4 calculation is prepared using the following information associated with the period of enrollment:
• The student’s Title IV aid information, including amounts disbursed and amounts that could have been disbursed,
• The withdrawal date and scheduled start date, end date, and break days, and
• Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students’ R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted:
• Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested.
Cause:
In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-017 Improve Controls over Enrollment Reporting
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Federal Award Numbers: P063P230086 (Year: 2024), P268K240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not report student enrollment information to required organizations in a timely and accurate manner.
Background Information:
Georgia State University (University) is required to report enrollment information under the Federal Pell Grant and Federal Direct Student Loans programs via the National Student Loan Data System (NSLDS). The University must review, update, and verify student enrollment statuses, program information, and effective dates periodically throughout the award year. The accuracy and timeliness of enrollment information reported by the University impacts its ability to properly administer the various Student Financial Assistance programs.
There are two categories of enrollment information reported to the NSLDS:
• Campus-Level, which includes data related to the student’s overall enrollment at an institution’s campus, and
• Program-Level, which includes data related to the student’s program(s) of attendance.
The NSLDS Enrollment Reporting Guide provides institutions the requirements and guidance for reporting these specific campus-level and program-level enrollment details for students.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Regarding the enrollment reporting process, provisions included in Title 34 Section CFR 685.309(b) state that “(1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary – (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that – (i) … the student has ceased to be enrolled on at least a half-time basis for the period...” In addition, per the NSLDS Enrollment Reporting Guide issued by the U.S. Department of Education (ED), students who have received Federal Pell Grant Program funds will be included on the NSLDS roster file received by each institution and are subject to the same enrollment reporting requirements as those students who have received a loan under the William D. Ford Federal Direct Loan Program.
Condition:
A sample of 25 students who received Federal Pell Grant Program and Federal Direct Student Loan funds and had a reduction or increase in attendance level, graduated, withdrew, dropped out, or enrolled but never attended during the audit period was randomly selected for testing using a non-statistical sampling method. NSLDS Enrollment Detail information was reviewed for each student to ensure that the University accurately reported significant data elements under both the Campus-Level and Program-Level Record. The following deficiency was identified:
• For all students tested, the Program Enrollment Effective Date reflected on the Program-Level Record did not agree to the date on which the current enrollment status reported for the student was first effective.
Cause:
In discussing these deficiencies with management, they stated that a student information system defect led to the inaccurate reporting of Program Enrollment Effective Dates on the Program-Level record.
Effect:
The University was not in compliance with federal regulations concerning enrollment reporting requirements. Additionally, if enrollment statuses are not submitted appropriately to NSLDS by the University, loan interest subsidies may be negatively affected, deferments of Federal Direct Student Loans may be continued in error, loan repayment dates could be recorded incorrectly, and the compilation of data associated with other Title IV aid programs could be adversely affected.
Recommendation:
The University should follow established policies and procedures to ensure that all changes in student enrollment statuses are reported in accordance with timeframes prescribed by ED. Additionally, management should develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-018 Improve Controls over Federal Direct Student Loan Reconciliations
Compliance Requirement: Cash Management
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Number and Title: 84.268 – Federal Direct Student Loans
Federal Award Number: P268K241311 (Year: 2024)
Questioned Costs: None Identified
Description:
Augusta University did not perform required monthly reconciliations for the Federal Direct Student Loans program appropriately.
Background Information:
Under the Federal Direct Student Loan program, Augusta University (University) makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attendance. The student’s Individual Student Information Record (ISIR), along with other information, is used by the University to originate the student’s Direct Loan.
During the current fiscal year, the University originated and disbursed $104,537,405 in Federal Direct Student Loans to 4,990 students.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 685.300(b) state that upon entering into a written program participation agreement associated with Federal Direct Student Loans “the school must promise to comply with the [Higher Education] Act [of 1965] and applicable regulations and must agree to … on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary.”
Condition:
A sample of four periodic Federal Direct Student Loan program reconciliations was randomly selected for testing using a non-statistical sampling method. The reconciliations were reviewed to ensure that the School Account Statement (SAS) data files provided by the U.S. Department of Education’s Common Origination and Disbursement (COD) system were reconciled appropriately to the student information system and the University’s financial records and that variances were resolved in a timely manner. While reconciliations of the Direct Loans disbursed per the student information system and the University’s financial records and reconciliations of the cash drawdowns per the COD system and the University’s financial records were performed throughout the year, testing revealed that reconciliations of the SAS data files by student were not performed for the months tested.
Cause:
In discussing these deficiencies with management, they stated that the failure to perform the necessary reconciliations at the student level was due to staffing changes and a lack of continuity in the Student Financial Aid Department.
Effect:
The University is not in compliance with their program participation agreement or federal regulations concerning Federal Direct Student Loans. In addition, omissions and errors in information submitted to the COD system or within the student information system may not be identified and corrected in a timely manner. Furthermore, if all SAS data is not reconciled appropriately, the University cannot close out the Direct Loan account in the COD system at the end of the award year.
Recommendation:
The University should establish procedures and assign responsibility for the monthly and yearly reconciliation of the Federal Direct Student Loan program activity to ensure that the guidelines contained in the Direct Loan School Guide and Federal Student Aid Handbook are followed. The University’s Financial Aid and Business Offices should maintain their internal records in such a way that they can prepare the monthly reconciliations accurately and timely. Additionally, management should develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-019 Strengthen Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024)
Questioned Costs: $2,189
Description:
Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs.
Questioned Costs:
Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268.
Cause:
In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-020 Return of Title IV Funds, Student Financial Aid Cluster
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231051 (Year: 2024), P033A231051 (Year: 2024), P063P230092 (Year: 2024), P268K240092 (Year: 2024), P408A230092 (Year: 2024)
Questioned Costs: None Identified
Description:
The University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Upon examining the entire population of Title IV refunds, it was determined this condition was present in approximately 13% of the students selected for testing who had withdrawn prior to earning the total amount of the Title IV aid disbursed to that student.
Criteria:
Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic fund transfers initiated to the Secretary of Education as soon as possible, but no later than 45 days after the date that the institution determines the student withdrew.
Condition:
In testing the return of Title IV Funds, we observed that for multiple students selected for testing, that withdrew before the total amount of Title IV aid disbursed to the student was earned, the return of unearned Title IV aid was completed after 45 days of the date of the institution’s determination that the student had withdrawn.
Cause:
During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance.
Effect:
Because the return of Title IV aid was not made consistently within the required the 45 period, the University was not in compliance with the Return of Title IV Funds requirement of the Student Financial Aid Cluster.
Recommendation:
We recommend the School review its existing system of internal controls over compliance and make adjustments to ensure the return of Title IV aid is made within 45 days of the University’s determination that the student had withdrawn.
Views of Responsible Officials:
We concur with this finding. The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure compliance. A self-audit of Fall 2024 revealed no non-compliance issues.
2024-022 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Federal Award Numbers: P007A237757 (Year: 2024), P033A237757 (Year: 2024), P063P232783 (Year: 2024), P268K242783 (Year: 2024)
Questioned Costs: $3,998
Description:
The Central Georgia Technical College Student Financial Aid Office improperly awarded Student Financial Assistance amounts to ineligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Central Georgia Technical College (Technical College). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the Technical College:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the Institution to originate the student’s Direct Loan.
Once financial aid is awarded and disbursed to students, those students are required to maintain satisfactory academic progress (SAP) as defined by the Technical College’s published standards. These published standards must include a review of a qualitative component, which is typically based upon grade point average (GPA), and a quantitative component, which is based upon successful completion of attempted coursework at a specified pace within a maximum timeframe. SAP must be evaluated at least once per academic year, and if at the time of each evaluation, the student has not maintained SAP, they are no longer eligible to receive SFA.
Criteria:
As a recipient of federal awards, the Technical College is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, and Federal Pell Grant Program, respectively.
Condition:
A sample of 40 students from a population of 4,938 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. Auditors noted that two students were not in compliance with the Technical College’s published Satisfactory Academic Progress (SAP) policies as follows:
• One student did not meet the qualitative requirement of SAP and was placed on Warning status instead of Suspension status. Because the student did not return for the subsequent semester, this deficiency did not result in the over disbursement of funds.
• One student did not meet the quantitative requirement of SAP, which resulted in over disbursements totaling $3,998.
Questioned Costs:
Upon testing a sample of $137,191 in financial aid disbursements, known questioned costs of $3,998 were identified for the students who received student financial assistance in excess of their eligibility. Using the total population amount of $27,605,503, we project the likely questioned costs to be approximately $804,476. The following assistance listing numbers were affected by the known and likely questioned costs: 84.007 and 84.063.
Cause:
In discussing these deficiencies with management, they stated that the timing of SAP processing in the student information system led to the incorrect SAP assessments for those students who had a significant break in enrollment and those who registered for classes later than usual.
Effect:
This deficiency may expose the Technical College to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the Technical College may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the Technical College and/or fail to repay the funds. Additionally, the Technical College was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The Technical College should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the Technical College should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the Technical College should develop and implement a monitoring process to ensure that controls are functioning properly. The Technical College should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-015 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: $376
Description:
The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the University:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the University to originate the student’s Direct Loan.
• Teacher Education Assistance for College and Higher Education (TEACH) Grants – The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a high-need field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311.
In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively.
Condition:
A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified:
• One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376.
Questioned Costs:
Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing this deficiency with management, they stated that a change to the student’s ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student’s Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility.
Effect:
This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The University should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-016 Strengthen Controls over the Return of Title IV Funds Process
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
The R2T4 calculation is prepared using the following information associated with the period of enrollment:
• The student’s Title IV aid information, including amounts disbursed and amounts that could have been disbursed,
• The withdrawal date and scheduled start date, end date, and break days, and
• Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students’ R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted:
• Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested.
Cause:
In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-019 Strengthen Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024)
Questioned Costs: $2,189
Description:
Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs.
Questioned Costs:
Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268.
Cause:
In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-015 Improve Controls over the Awarding Process
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: $376
Description:
The Georgia State University Student Financial Aid Office improperly determined the Student Financial Assistance award amounts for eligible students.
Background Information:
To receive student financial assistance (SFA), students must complete a Free Application for Federal Student Aid (FAFSA). Once the FAFSA is processed, an Institutional Student Information Record (ISIR) is provided to Georgia State University (University). Among other things, the ISIR contains the applicant’s Expected Family Contribution (EFC) and helps determine student eligibility, award amounts, and disbursements.
The following types of SFA was awarded and disbursed to students at the University:
• Federal Pell Grant (Pell) – The Pell program provides grants to eligible students enrolled in eligible undergraduate programs and certain eligible post-baccalaureate teacher certificate programs and is intended to provide the foundation of financial aid. Maximum and minimum Pell awards are established by statute, but the amount for which each student is eligible is based on Pell Grant Payment and Disbursement Schedules published every year by the U.S. Department of Education (ED).
• Federal Supplemental Educational Opportunity Grants (FSEOG) – The FSEOG program provides grants to eligible undergraduate students. Priority for FSEOG awards is given to Pell recipients who have the lowest EFC.
• Federal Work-Study (FWS) – The FWS program provides part-time employment to eligible undergraduate and graduate students who need earnings to help meet the costs of postsecondary education.
• Federal Direct Student Loans – The Direct Loan Program makes Direct Subsidized Loans and Direct Unsubsidized Loans to eligible students, and Direct PLUS Loans to eligible graduate or professional students or to eligible parents of eligible dependent undergraduate students, to pay for the cost of attending postsecondary educational institutions. Each student’s ISIR, along with other information, is used by the University to originate the student’s Direct Loan.
• Teacher Education Assistance for College and Higher Education (TEACH) Grants – The TEACH Grants program is a non-need-based grant for students who are enrolled in an eligible program of study, and who agree to serve as a full-time teacher, in a high-need field, in an elementary school, secondary school, or educational service agency serving low-income students for at least four years within eight years of completing the program for which the TEACH Grant was awarded.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
All ED SFA programs are authorized by Title IV of the Higher Education Act (HEA) of 1965, as amended (20 USC 1001 et seq.). The U.S. Department of Health and Human Services (HHS) SFA programs are authorized by the Public Health Service Act (PHS Act), which was amended by the Health Professions Education Partnership Act of 1998, Pub. L. No. 105-395 and, for the NFLP, further amended by the Patient Protection and Affordable Care Act of 2010 (Affordable Care Act), Pub. L. No. 111-148, Section 5311.
In addition, provisions included in Title 34 CFR Section 668 provide general provisions for administering SFA programs and Title 34 CFR Sections 675, 676, 685, 686, and 690 provide eligibility and other related program requirements that are specific to the FWS Program, FSEOG Program, Federal Direct Student Loans Program, TEACH Grants, and Federal Pell Grant Program, respectively.
Condition:
A sample of 25 students from a population of 33,083 students who received student financial assistance funds was randomly selected for testing using a non-statistical sampling method. Student financial assistance files were reviewed to ensure that financial assistance was properly calculated and disbursed to eligible students. The following deficiency was identified:
• One student received $376 more in Federal Pell Grant Program funds than they were eligible to receive based upon their enrollment status and EFC. This resulted in an over disbursement of $376.
Questioned Costs:
Upon testing a sample of $213,145 in financial aid disbursements, known questioned costs of $376 were identified for the student who received student financial assistance in excess of their eligibility. Using the total population amount of $306,086,436, we project the likely questioned costs to be approximately $539,954. The following assistance listing number was affected by the known and likely questioned costs: 84.063.
Cause:
In discussing this deficiency with management, they stated that a change to the student’s ISIR after the term had ended resulted in the student being selected for verification. The student information was not configured to automatically adjust the student’s Pell award based upon the results of verification procedures performed and caused the student to receive aid in excess of their amended eligibility.
Effect:
This deficiency may expose the University to unnecessary financial strains and shortages. The funds disbursed to students in excess of their eligibility must be returned to ED. Though the University may attempt to collect the funds from individual students affected by the error, these collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, the University was not in compliance with federal regulations concerning awarding of SFA funds to students.
Recommendation:
The University should review its processes and procedures for determining each student’s financial aid eligibility. Where vulnerable, the University should develop and/or modify its policies and procedures to ensure that correct amounts will be awarded to students in conformity with federal requirements. Additionally, the University should develop and implement a monitoring process to ensure that controls are functioning properly. The University should also contact ED regarding resolution of this finding.
Views of Responsible Officials:
We concur with this finding.
2024-016 Strengthen Controls over the Return of Title IV Funds Process
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
Federal Award Numbers: P007A231006 (Year: 2024), P033A231006 (Year: 2024), P063P230086 (Year: 2024), P268K240086 (Year: 2024), P379T240086 (Year: 2024)
Questioned Costs: None Identified
Description:
Georgia State University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Student financial assistance (SFA), or Title IV, funds are awarded to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws from Georgia State University (University), the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
The R2T4 calculation is prepared using the following information associated with the period of enrollment:
• The student’s Title IV aid information, including amounts disbursed and amounts that could have been disbursed,
• The withdrawal date and scheduled start date, end date, and break days, and
• Institutional charges, including tuition, fees, housing, food, books, supplies, materials, and equipment.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of 25 students from a population of 3,325 students who received student financial assistance (SFA) and withdrew from the University during the Fall 2023 and Spring 2024 semesters was randomly selected for testing using a non-statistical sampling method. The students’ R2T4 calculations were reviewed to ensure that the refunds were calculated and returned in the correct amount to the proper funding agencies and/or student in a timely manner. The following deficiency was noted:
• Funds were not returned to the appropriate grantor programs within the required time frame for five of the withdrawn students tested.
Cause:
In discussing these deficiencies with management, they stated that staff turnover led to the return of funds in an untimely manner.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. Returning unearned Title IV funds to ED in an untimely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established procedures to ensure that unearned funds are returned to the appropriate accounts in a timely manner in accordance with federal regulations. Management should also develop and implement a monitoring process to ensure that controls are operating properly.
Views of Responsible Officials:
We concur with this finding.
2024-019 Strengthen Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024)
Questioned Costs: $2,189
Description:
Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs.
Questioned Costs:
Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268.
Cause:
In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-019 Strengthen Controls over Unofficial Withdrawals
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.379 – Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231020 (Year: 2024), P063P231311 (Year: 2024), P268K241311 (Year: 2024), P379T241311 (Year: 2024), P408A231311 (Year: 2024)
Questioned Costs: $2,189
Description:
Augusta University did not properly identify and return unearned Title IV funds for students who unofficially withdrew from classes.
Background Information:
Student financial assistance, or Title IV, funds are awarded by Augusta University (University) to a student under the assumption that the student will attend school for the entire period for which the assistance is awarded. When a student withdraws, the student may no longer be eligible for the full amount of Title IV funds that the student was originally scheduled to receive. If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform a Return of Title IV (R2T4) calculation to determine the amount of Title IV assistance earned by the student. Up through the 60% point in each period of enrollment, a pro rata schedule is used to determine the amount of Title IV funds the student has earned at the time of withdrawal. After the 60% point in the period of enrollment, a student is considered to have earned 100% of the Title IV funds the student was scheduled to receive during the period.
An unofficial withdrawal is one in which the University has not received notice from the student that the student has ceased or will cease attending the school. Schools must have a procedure in place to determine when a student who began attendance and received or could have received an initial disbursement of Title IV funds officially withdrew. For these unofficial withdrawals, the University must also determine a withdrawal date, which may be the midpoint of the period of enrollment or the last date of an academically related activity in which the student participated.
Criteria:
As a recipient of federal awards, the University is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in Title 34 CFR Section 668.22 provide requirements over the treatment of Title IV funds when a student withdraws. The University is required to determine the amount of Title IV funds that the student earned as of the student’s withdrawal date when a recipient of Title IV funds withdraws from the University during a payment period or period of enrollment in which the recipient began attendance. A refund must be returned to Title IV programs when the total amount of the Title IV grant or loan assistance, or both, that the student earned is less than the amount of the Title IV grant and/or loan assistance that was disbursed to the student as of the withdrawal date.
Additionally, provisions included in Title 34 CFR Section 668.22(j) address the timeframe for the return of title IV funds and state “(1) An institution must return the amount of title IV funds for which it is responsible… as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew… (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment… (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew.”
Condition:
A sample of ten students from a population of 100 students who received student financial assistance (SFA) for the Fall 2023 and Spring 2024 semesters and withdrew from the University but for whom no R2T4 calculation was performed was randomly selected for testing using a non-statistical sampling method. Attendance and withdrawal records were reviewed to determine if a refund should have been calculated for these students. Our examination revealed that R2T4 calculations were not performed appropriately for one student who unofficially withdrew during the Fall 2023 semester and one student who unofficially withdrew during the Spring 2024 semester. These students should have been required to return a total of $2,189 to various SFA programs.
Questioned Costs:
Upon testing a sample of $54,216 in financial aid disbursements to students who withdrew from the University but for whom no R2T4 was performed, known questioned costs of $2,189 were identified for omitted R2T4 calculations. Using the total population amount of $622,973, we project the likely questioned costs to be approximately $25,155. The following assistance listing numbers were affected by the known and likely questioned costs: 84.063 and 84.268.
Cause:
In discussing these deficiencies with management, they stated that misclassification of the withdrawal types occurred due to inadequate training for processing both official and unofficial withdrawals.
Effect:
The University is not in compliance with the federal regulations concerning performing R2T4 procedures. This deficiency may expose the University to unnecessary financial strains and shortages. Unearned Title IV funds must be returned to the U.S. Department of Education (ED). Though the University collection efforts could be unsuccessful as the students may no longer attend the University and/or fail to repay the funds. Additionally, failing to identify withdrawn students, not performing R2T4 calculations, and/or not returning unearned Title IV funds to ED in a timely manner may result in adverse actions and impact the University’s participation in Title IV programs.
Recommendation:
The University should follow established policies and procedures to ensure that students who unofficially withdrew and received Title IV funds are identified and the required R2T4 calculations are performed. Management should also develop and implement a monitoring process to ensure that controls are operating properly. The University should contact ED regarding resolution of the finding, as well.
Views of Responsible Officials:
We concur with this finding.
2024-020 Return of Title IV Funds, Student Financial Aid Cluster
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: None
AL Numbers and Titles: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work Study Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
84.408 – Postsecondary Education Scholarships for Veteran’s Dependents
Federal Award Numbers: P007A231051 (Year: 2024), P033A231051 (Year: 2024), P063P230092 (Year: 2024), P268K240092 (Year: 2024), P408A230092 (Year: 2024)
Questioned Costs: None Identified
Description:
The University did not properly perform the Return of Title IV funds process to ensure that unearned Title IV funds were returned in a timely manner.
Background Information:
Upon examining the entire population of Title IV refunds, it was determined this condition was present in approximately 13% of the students selected for testing who had withdrawn prior to earning the total amount of the Title IV aid disbursed to that student.
Criteria:
Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic fund transfers initiated to the Secretary of Education as soon as possible, but no later than 45 days after the date that the institution determines the student withdrew.
Condition:
In testing the return of Title IV Funds, we observed that for multiple students selected for testing, that withdrew before the total amount of Title IV aid disbursed to the student was earned, the return of unearned Title IV aid was completed after 45 days of the date of the institution’s determination that the student had withdrawn.
Cause:
During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance.
Effect:
Because the return of Title IV aid was not made consistently within the required the 45 period, the University was not in compliance with the Return of Title IV Funds requirement of the Student Financial Aid Cluster.
Recommendation:
We recommend the School review its existing system of internal controls over compliance and make adjustments to ensure the return of Title IV aid is made within 45 days of the University’s determination that the student had withdrawn.
Views of Responsible Officials:
We concur with this finding. The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. During Spring 2024, Student Account Services experienced vacancies in two key positions responsible for monitoring and analyzing return to Title IV calculations and compliance. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure compliance. A self-audit of Fall 2024 revealed no non-compliance issues.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-026 Improve Controls over Special Reporting
Compliance Requirement: Reporting
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.568 – Low-Income Home Energy Assistance Program
93.568 – COVID-19 – Low-Income Home Energy Assistance Program
Federal Award Numbers: 2301GALIEA (Year: 2023), 2301GALIEE (Year: 2023), 2301GALIEI (Year: 2023)
Questioned Costs: None Identified
Description:
The Department of Human Services should improve internal controls to ensure information associated with households assisted by the Low-Income Home Energy Assistance Program is reported accurately and timely.
Background Information:
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes awards available to states, territories, and Native American tribes for the purpose of assisting low-income households meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Department of Human Services (DHS) delivers a wide range of services designed to promote self-sufficiency, safety, and well-being for all Georgians and therefore, is designated as the custodian of the LIHEAP funds for the State of Georgia (State). In that capacity, the DHS is required to report information relating to the households served to the U.S. Department of Health and Human Services (HHS). This information is reported on the Annual Report on Households Assisted by LIHEAP, which includes details such as the number of households assisted, poverty levels, type of assistance received (heating, cooling, crisis, and weatherization), owner/renter status, and various demographic data. The HHS Secretary compiles the information submitted by each state agency and submits a report to Congress annually. Congress uses this annual report in its oversight of each recipient’s administration of the LIHEAP program.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Additionally, provisions included in Title 45 CFR 96.82 reflect requirements for reporting on households assisted by LIHEAP and state, “Each grantee which is a State… shall submit to the Department, as part of its LIHEAP grant application, the data… for the 12-month period corresponding to the Federal fiscal year (October 1-September 30) preceding the fiscal year for which funds are requested. The data shall be reported separately for LIHEAP heating, cooling, crisis, and weatherization assistance.”
Condition:
Our examination of the Annual Report on Households Assisted by LIHEAP included a review of 73 line items and revealed the following deficiencies:
• The first version of the report provided to auditors had data reported on 36 line items that did not match supporting documentation.
• A subsequent report was resubmitted to correct those items and contained 23 line items that were not fully corrected and did not match supporting documentation.
Cause:
Through discussion with management, it was noted that the original report that was submitted to HHS in December 2023 was rejected for corrections. During the revision process, numbers were changed in error and were not caught by the review process.
Effect:
The deficiencies noted in the Annual Report on Households Assisted by LIHEAP resulted in noncompliance with federal regulations. The reporting of incorrect information could also affect appropriations to the LIHEAP program in the following fiscal year and could reduce the amount received by the state for the LIHEAP program in subsequent years. Furthermore, the State’s LIHEAP data may not have been included in the HHS Secretary’s report to Congress as it reflected errors and has not yet been accepted and finalized by HHS.
Recommendation:
We recommend that DHS:
• Follow established processes and procedures associated with LIHEAP special reporting requirements;
• Clearly define roles and responsibilities for personnel involved in the reporting process to ensure that the reports are completed appropriately and accurately; and
• Incorporate additional oversight, training, and/or staff to aid in the reporting process, including the reporting of accurate and appropriate data elements, as applicable.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-025 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.044 – Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
93.045 – Special Programs for the Aging, Title III, Part C, Nutrition Services
93.053 – Nutrition Services Incentive Program
93.558 – Temporary Assistance for Needy Families
93.568 – Low-Income Home Energy Assistance Program
93.667 – Social Services Block Grant
Federal Award Numbers: 2401GAOACM (Year: 2024), 2401GAOAHD (Year: 2024), 2401GATANF (Year: 2024), 2401GALIEI (Year: 2024), 2401GASOSR (Year: 2024), 2401GALIEA (Year: 2024), 2401GAOANS (Year: 2024), 2401GAOASS (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-020, 2022-022
Description:
The Georgia Department of Human Services should improve internal controls to ensure that subaward information associated with the Federal Funding Accountability and Transparency Act is reported appropriately and timely.
Background Information:
The Aging Cluster is comprised of various programs that are intended to assist states and area agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers; providing nutrition services to reduce hunger and food insecurity, promote socialization of older individuals, and promote the health and well-being of older individuals by helping them gain access to nutrition and other disease prevention and health promotion services to delay the onset of adverse health conditions resulting from poor nutritional health or sedentary behavior; and providing resource incentives to encourage and reward effective and efficient performance in the delivery of nutritious meals to older individuals.
The Low-Income Home Energy Assistance Program (LIHEAP) is a federal program that makes grants available to states, territories, and Native American tribes for the purpose of assisting low-income households to meet the costs of home energy, increase their energy self-sufficiency, and reduce their vulnerability resulting from energy needs. Through LIHEAP, states provide federally funded assistance to meet the costs associated with home energy bills and low-cost weatherization and provide energy crisis support.
The Temporary Assistance for Needy Families (TANF) programs were designed to provide time-limited assistance to needy families with children so that the children can be cared for in their own homes or in the homes of relatives; to end dependence of needy parents on government benefits by promoting job preparation, work, and marriage; to prevent and reduce out-of-wedlock pregnancies, including establishing prevention and reduction goals; and to encourage the formation and maintenance of two-parent families.
The Social Services Block Grant (SSBG) is a flexible funding source that allows states and territories to tailor social service programming to their population’s needs. Through the SSBG, states provide essential social services that help achieve a myriad of goals to reduce dependency and promote self-sufficiency; protect children and adults from neglect, abuse, and exploitation; and help individuals who are unable to take care of themselves to stay in their homes or to find the best institutional arrangements.
Funds associated with the Aging Cluster, LIHEAP, TANF, and SSBG programs are provided to the Georgia Department of Human Services (DHS) for allocation to eligible subrecipients. Because the DHS subgrants program funds to these various entities, the DHS must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006, in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of the Aging Cluster, LIHEAP, TANF, and SSBG program funds, is accessible via the USASpending.gov website.
As part of our fiscal year 2024 audit, we followed up on the DHS’s efforts to implement a corrective action plan in response to the prior year findings in which we reported that the DHS failed to submit subaward data for the Aging Cluster, LIHEAP, and SSBG programs to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). However, the DHS was unable to fully implement their corrective action plan prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DHS is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including the DHS, who make first-tier subawards of $30,000 or more are required to register in the FSRS. Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the Aging Cluster, LIHEAP, TANF, and SSBG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports until the final month of the year under review.
For the Aging Cluster programs, auditors identified 12 subrecipients with 43 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the Aging programs, auditors noted the following deficiencies:
• A sample of six subawards or subaward modifications totaling $12,811,263 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that one subaward totaling $6,483,435 had not been reported as of the end of audit fieldwork and one subaward totaling $2,352,697 was reported after the omission was identified by auditors. The additional four subaward actions totaling $3,975,131 were not reported timely.
For the LIHEAP program, auditors identified 18 subrecipients with 56 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the LIHEAP program, auditors noted the following deficiencies:
• A sample of 12 subawards or subaward modifications totaling $25,488,503 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that four of these subaward actions totaling $1,331,111 were reported after their omission was identified by auditors and the additional eight subaward actions totaling $24,157,392 were not reported timely.
For the TANF program, auditors identified 27 subrecipients with 28 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the TANF program, auditors noted the following deficiencies:
• A sample of four subawards totaling $8,339,289 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these four subawards were not reported timely.
• Additionally, auditors compared all subawards reported on the USASpending.gov website to the subrecipient listing for the period under review and noted that two subawards totaling $261,715 had not been reported as of the end of audit fieldwork and one subaward totaling $1,289,403 was reported after the omission was identified by auditors.
For the SSBG program, auditors identified 12 subrecipients with 19 first-tier subawards or subaward modifications of $30,000 or more during the period under review. Upon performing testing over FFATA reporting associated with the SSBG program, auditors noted the following deficiency:
• A sample of two subawards totaling $1,081,458 was randomly selected for testing using a non-statistical sampling method. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that these two subawards were not reported timely.
Cause:
Through discussion with management, it was noted that high staff turnover caused delays in reporting information by the required deadlines. Although improvements were implemented to identify the roles and responsibilities of personnel involved in the FFATA reporting process related to these programs, the subaward information was not completely and accurately reported through the FSRS, as required.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review all expenditure data associated with the State of Georgia’s Aging Cluster, LIHEAP, TANF, and SSBG programs.
Recommendation:
We recommend that the DHS:
• Follow established processes and procedures associated with the FFATA reporting requirements; and
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner.
Views of Responsible Officials:
The Georgia Department of Human Services concurs with the finding.
2024-023 Continue to Strengthen Application Risk Management Program
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.767 – Children’s Health Insurance Program
93.767 – COVID-19 – Children’s Health Insurance Program
93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024), 2305GA5MAP (Year: 2023), 2305GA5ADM (Year: 2023), 2405GA5MAP (Year: 2024), 2405GA5ADM (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-018, 2022-018, 2021-031, 2020-028, 2019-024, 2018-026, 2017-037, 2016-044
Description:
The Department of Community Health should continue to strengthen controls over its application risk management program.
Background Information:
See Financial Finding at 2024-001.
Criteria:
See Financial Finding at 2024-001.
Condition:
See Financial Finding at 2024-001.
Cause:
See Financial Finding at 2024-001.
Effect:
See Financial Finding at 2024-001.
Recommendation:
See Financial Finding at 2024-001.
Views of Responsible Officials:
We concur with this finding.
2024-027 Improve Controls over Eligibility Determinations
Compliance Requirement: Eligibility
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.767 – Children’s Health Insurance Program
93.767 – COVID-19 – Children’s Health Insurance Program
Federal Award Numbers: 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024)
Questioned Costs: $380
Description:
The Department of Community Health and Department of Human Services did not have adequate controls in place to ensure that the required continuing eligibility determinations are performed.
Background Information:
The Department of Community Health (DCH) administers the Children’s Health Insurance Program (CHIP) that provides child medical coverage to low-income families who exceed Medicaid income limits. CHIP is a large public assistance program in Georgia with federal and state funds totaling approximately $627 million for fiscal year 2024.
Eligibility for the CHIP program is determined by the Division of Family and Children Services (DFCS), a division within the Department of Human Services (DHS), which has offices in each of the 159 counties in the State of Georgia. Once eligibility information has been obtained, the DFCS enters the individual into the Georgia Gateway eligibility system and an approval or denial notice is generated. The Georgia Medicaid Management Information System (GAMMIS) is updated through the Georgia Gateway interface when eligibility for a member is approved. When eligibility is denied, the DFCS sends the denial notice to the DCH, which triggers the removal of the denied member from GAMMIS.
Criteria:
As recipients of federal awards, both the DCH and the DHS are required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 – Internal Controls.
The eligibility determination requirements for CHIP members are addressed in Chapter 2200, Section 55 – Age (Family Medicaid) of the DHS Medicaid Manual. In accordance with provisions reflected in the Medicaid Manual, claims should only be paid on behalf of recipients who meet the eligibility criteria.
Condition:
Our audit of the CHIP program revealed deficiencies in the performance of eligibility determinations. During fiscal year 2024, the DCH paid CHIP benefits totaling $626,925,513 for 481,517 claims transactions. We used a nonstatistical sampling method to select a random sample of 60 benefit payments from this population and tested the sample to determine if eligibility determinations were performed appropriately. Upon completing this testing, it was noted that two members were denied by the DFCS in Georgia Gateway but remained active in GAMMIS in error.
Questioned Costs:
Known questioned costs of $380 were identified for benefit payments to the two ineligible CHIP members. The Federal and State share of questioned cost is approximately $296 and $84, respectively. Using the total population amount of $626,925,513, we project the likely questioned costs to be approximately $50,016,877. The Federal and State share of likely questioned costs is approximately $38,993,157 and $11,023,720, respectively.
Cause:
The processes that the DFCS performed did not ensure the required eligibility determinations were made for all CHIP members. Also, while the DCH has systems in place to automate the eligibility process, the systems (Georgia Gateway and GAMMIS) were not properly interfaced. This resulted in a failure to effectively update member eligibility data between the two platforms.
Effect:
The deficiencies in eligibility determinations resulted in material noncompliance with federal regulations. Also, grant provisions allow the grantor to penalize the DCH for noncompliance by suspending or terminating the award or withholding future awards. In addition, the DCH may be providing CHIP benefits to ineligible individuals and claiming federal reimbursement for unallowable expenditures.
Recommendation:
The DCH and DHS management should strengthen oversight of the DFCS eligibility determinations for CHIP members to ensure they are being performed as required. Specifically, management should:
• Dedicate the necessary resources to ensure that the Georgia Gateway and GAMMIS systems are interfaced properly;
• Oversee a reconciliation process between members denied within Georgia Gateway and members removed within GAMMIS; and
• The DHS management should continue to provide training associated with these compliance requirements to new hires.
We also recommend management consult with the grantor to discuss whether the questioned costs identified in the audit should be repaid.
Views of Responsible Officials:
We concur with this finding.
2024-023 Continue to Strengthen Application Risk Management Program
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.767 – Children’s Health Insurance Program
93.767 – COVID-19 – Children’s Health Insurance Program
93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024), 2305GA5MAP (Year: 2023), 2305GA5ADM (Year: 2023), 2405GA5MAP (Year: 2024), 2405GA5ADM (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-018, 2022-018, 2021-031, 2020-028, 2019-024, 2018-026, 2017-037, 2016-044
Description:
The Department of Community Health should continue to strengthen controls over its application risk management program.
Background Information:
See Financial Finding at 2024-001.
Criteria:
See Financial Finding at 2024-001.
Condition:
See Financial Finding at 2024-001.
Cause:
See Financial Finding at 2024-001.
Effect:
See Financial Finding at 2024-001.
Recommendation:
See Financial Finding at 2024-001.
Views of Responsible Officials:
We concur with this finding.
2024-027 Improve Controls over Eligibility Determinations
Compliance Requirement: Eligibility
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.767 – Children’s Health Insurance Program
93.767 – COVID-19 – Children’s Health Insurance Program
Federal Award Numbers: 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024)
Questioned Costs: $380
Description:
The Department of Community Health and Department of Human Services did not have adequate controls in place to ensure that the required continuing eligibility determinations are performed.
Background Information:
The Department of Community Health (DCH) administers the Children’s Health Insurance Program (CHIP) that provides child medical coverage to low-income families who exceed Medicaid income limits. CHIP is a large public assistance program in Georgia with federal and state funds totaling approximately $627 million for fiscal year 2024.
Eligibility for the CHIP program is determined by the Division of Family and Children Services (DFCS), a division within the Department of Human Services (DHS), which has offices in each of the 159 counties in the State of Georgia. Once eligibility information has been obtained, the DFCS enters the individual into the Georgia Gateway eligibility system and an approval or denial notice is generated. The Georgia Medicaid Management Information System (GAMMIS) is updated through the Georgia Gateway interface when eligibility for a member is approved. When eligibility is denied, the DFCS sends the denial notice to the DCH, which triggers the removal of the denied member from GAMMIS.
Criteria:
As recipients of federal awards, both the DCH and the DHS are required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 – Internal Controls.
The eligibility determination requirements for CHIP members are addressed in Chapter 2200, Section 55 – Age (Family Medicaid) of the DHS Medicaid Manual. In accordance with provisions reflected in the Medicaid Manual, claims should only be paid on behalf of recipients who meet the eligibility criteria.
Condition:
Our audit of the CHIP program revealed deficiencies in the performance of eligibility determinations. During fiscal year 2024, the DCH paid CHIP benefits totaling $626,925,513 for 481,517 claims transactions. We used a nonstatistical sampling method to select a random sample of 60 benefit payments from this population and tested the sample to determine if eligibility determinations were performed appropriately. Upon completing this testing, it was noted that two members were denied by the DFCS in Georgia Gateway but remained active in GAMMIS in error.
Questioned Costs:
Known questioned costs of $380 were identified for benefit payments to the two ineligible CHIP members. The Federal and State share of questioned cost is approximately $296 and $84, respectively. Using the total population amount of $626,925,513, we project the likely questioned costs to be approximately $50,016,877. The Federal and State share of likely questioned costs is approximately $38,993,157 and $11,023,720, respectively.
Cause:
The processes that the DFCS performed did not ensure the required eligibility determinations were made for all CHIP members. Also, while the DCH has systems in place to automate the eligibility process, the systems (Georgia Gateway and GAMMIS) were not properly interfaced. This resulted in a failure to effectively update member eligibility data between the two platforms.
Effect:
The deficiencies in eligibility determinations resulted in material noncompliance with federal regulations. Also, grant provisions allow the grantor to penalize the DCH for noncompliance by suspending or terminating the award or withholding future awards. In addition, the DCH may be providing CHIP benefits to ineligible individuals and claiming federal reimbursement for unallowable expenditures.
Recommendation:
The DCH and DHS management should strengthen oversight of the DFCS eligibility determinations for CHIP members to ensure they are being performed as required. Specifically, management should:
• Dedicate the necessary resources to ensure that the Georgia Gateway and GAMMIS systems are interfaced properly;
• Oversee a reconciliation process between members denied within Georgia Gateway and members removed within GAMMIS; and
• The DHS management should continue to provide training associated with these compliance requirements to new hires.
We also recommend management consult with the grantor to discuss whether the questioned costs identified in the audit should be repaid.
Views of Responsible Officials:
We concur with this finding.
2024-023 Continue to Strengthen Application Risk Management Program
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.767 – Children’s Health Insurance Program
93.767 – COVID-19 – Children’s Health Insurance Program
93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024), 2305GA5MAP (Year: 2023), 2305GA5ADM (Year: 2023), 2405GA5MAP (Year: 2024), 2405GA5ADM (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-018, 2022-018, 2021-031, 2020-028, 2019-024, 2018-026, 2017-037, 2016-044
Description:
The Department of Community Health should continue to strengthen controls over its application risk management program.
Background Information:
See Financial Finding at 2024-001.
Criteria:
See Financial Finding at 2024-001.
Condition:
See Financial Finding at 2024-001.
Cause:
See Financial Finding at 2024-001.
Effect:
See Financial Finding at 2024-001.
Recommendation:
See Financial Finding at 2024-001.
Views of Responsible Officials:
We concur with this finding.
2024-024 Improve Controls over Medicaid Capitation Payment Rates
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5MAP (Year: 2023), 2405GA5MAP (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-016, 2022-017
Description:
The Department of Community Health made Medicaid capitation payments for Medicaid Managed Care recipients using the improper payment rates.
Background Information:
The Department of Community Health (DCH) administers the State of Georgia’s Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of the State’s largest public assistance programs with federal and state funds totaling $16 billion for fiscal year 2024.
The DCH, the State’s Medicaid agency, administers Georgia’s managed-care program. The program is a partnership between the DCH and private care management organizations (MCOs). The State pays a monthly fixed rate per person (capitation rate) without regard to the actual medical services utilized to cover the costs of Medicaid claims. Managed care is a prepaid, comprehensive system of medical and health care delivery, including preventive, primary, specialty and ancillary health care services. The program is designed to reduce the cost of providing health benefits, improve the quality of care and deliver health care to clients. Capitation payments for the year totaled $5 billion (federal and state).
As part of our fiscal year 2024 audit, we followed up on the DCH’s efforts to implement a corrective action plan in response to the prior year finding in which we reported that the DCH made Medicaid capitation payments for Medicaid Managed Care recipients using the improper payment rates. While corrective action plans associated with overpayments were implemented during the period under review, the DCH was unable to fully implement their corrective action plan and correct all rates prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DCH is required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 – Internal Controls.
The Uniform Guidance, Section 200.53 – Improper Payment states, “(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.”
Condition:
Our audit of the Medicaid program revealed deficiencies in the capitation payments paid to MCOs for Managed Care members. For a population of 42 million capitation payments paid to MCOs for Managed Care members, auditors utilized data analytics to compare the approved payment rates that should have been used to the actual rates used during the fiscal year under review and identified all capitation overpayments and underpayments. Based upon this review, we identified 1.2 million underpayments totaling $6,200,718 during the fiscal year under review.
Cause:
In August 2021, the Centers for Medicare and Medicaid Services (CMS) approved the rates that should have been used to calculate capitation payments during the period under review. The DCH actuary, then, updated these rates to account for risk adjustments. However, these rates were not accurately implemented in the Georgia Medicaid Management Information System (GAMMIS) resulting in improper payments to MCOs.
Effect:
Without effective controls in place, the DCH increases its risk of providing improper payments to MCOs and not detecting improper payments. The improper payments resulted in noncompliance with federal regulations. In addition, grant provisions allow the grantor to penalize DCH for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future.
Recommendation:
The DCH management should dedicate the necessary resources to enter accurate rates within GAMMIS each year to ensure improper capitation payments are not made to MCOs for Managed Care members.
Views of Responsible Officials:
We concur with this finding.
2024-028 Improve Controls over Medicaid Eligibility Determinations for Ex Parte Members
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5MAP (Year: 2023), 2405GA5MAP (Year: 2024)
Questioned Costs: $6,244
Description:
The Department of Community Health and Department of Human Services did not have effective internal controls in place to ensure the required continuing Medicaid eligibility determinations are performed for Supplemental Security Income Ex Parte members.
Background Information:
The Department of Community Health (DCH) administers the State’s Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of Georgia’s largest public assistance programs with federal and state funds totaling approximately $16 billion for fiscal year 2024.
Eligibility for the Medicaid program is determined by the Division of Family and Children Services (DFCS), a division within the Department of Human Services (DHS), which has offices in each of the 159 counties in the State of Georgia. Individuals who are eligible for Supplemental Security Income (SSI) are also eligible for the Medicaid benefits, and those whose SSI benefits are terminated or denied by the Social Security Administration are SSI Ex Parte members for the Medicaid program. For those members, the DCH makes temporary determinations of continued eligibility under a new Ex Parte Medicaid Class of Assistance in the Georgia Medicaid Management Information System (GAMMIS).
The DFCS is responsible for performing a Continuing Medicaid Determination (CMD) for each new SSI Ex Parte member. The DFCS uses the daily Ex Parte Determination Reports generated by GAMMIS to identify the new SSI Ex Parte members that require a CMD. GAMMIS also generates monthly Ex Parte Non-Confirmation Reports, which identify all entries from the Ex Parte Determination Reports that are over 30-days old and have not yet been acted upon.
When a CMD is complete, the DFCS enters the individual in the Georgia Gateway eligibility system and an approval or denial notice is generated. GAMMIS is updated through the Georgia Gateway interface when eligibility for a member is approved. When eligibility is denied, the DFCS sends the denial notice to the DCH, which triggers the removal of the denied member from GAMMIS.
Criteria:
As recipients of federal awards, both the DCH and the DHS are required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 – Internal Controls.
The eligibility determination requirements for SSI Ex Parte members are addressed in Chapter 2700, Section 50 - DCH Reports - Ex Parte Lists of the DHS Medicaid Manual. In accordance with provisions reflected in the Medicaid Manual, the DFCS is required to perform eligibility determinations of those members whose SSI benefits are terminated or denied.
Condition:
Our audit of the Medicaid program revealed deficiencies in the performance of eligibility determinations for SSI Ex Parte members. During fiscal year 2024, the DCH paid Medicaid SSI Ex Parte members benefits totaling $47,180,194 for 203,551 claims transactions. We used a nonstatistical sampling method to select a random sample of 60 Ex Parte benefit payments from this population and tested the sample to determine if eligibility determinations were performed appropriately. The following deficiencies were identified:
• 29 members were denied by the DFCS in Georgia Gateway but remained active in GAMMIS in error.
• One member who lived out of state remained active in GAMMIS.
• 15 members did not have a CMD in Georgia Gateway relating to Ex Parte.
• One member was not revalidated appropriately.
Questioned Costs:
Known questioned costs of $6,244 were identified for benefit payments to the 46 ineligible SSI Ex Parte members. The Federal and State share of questioned cost is approximately $4,145 and $2,099, respectively. Using the total population amount of $47,180,194, we project the likely questioned costs to be approximately $34,819,965. The Federal and State share of likely questioned costs is approximately $23,113,866 and $11,706,099, respectively.
Cause:
The processes that the DFCS performed did not ensure the required eligibility determinations were made for all SSI Ex Parte members. Also, while the DCH has systems in place to automate the eligibility process, the systems (Georgia Gateway and GAMMIS) were not properly interfaced. This resulted in a failure to effectively update member eligibility data between the two platforms.
Effect:
The deficiencies in eligibility determinations resulted in noncompliance with federal regulations. Also, grant provisions allow the grantor to penalize the DCH for noncompliance by suspending or terminating the award or withholding future awards. In addition, the DCH may be providing Medicaid benefits to ineligible individuals and claiming federal reimbursement for unallowable expenditures.
Recommendation:
The DCH and DHS management should strengthen oversight of the DFCS eligibility determinations for SSI Ex Parte members to make certain they are being performed timely and accurately. Specifically, management should:
• Dedicate the necessary resources to ensure that the Georgia Gateway and GAMMIS systems are interfaced properly;
• Oversee a reconciliation process between members with completed CMDs to members listed on the daily and monthly Ex Parte Determination Reports; and
• The DHS management should continue to provide training associated with these compliance requirements to new hires.
We also recommend that management consult with the grantor to discuss whether the questioned costs identified in the audit should be repaid.
Views of Responsible Officials:
We concur with this finding.
2024-023 Continue to Strengthen Application Risk Management Program
Compliance Requirement: Special Tests and Provisions
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.767 – Children’s Health Insurance Program
93.767 – COVID-19 – Children’s Health Insurance Program
93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5021 (Year: 2023), 2405GA5021 (Year: 2024), 2305GA5MAP (Year: 2023), 2305GA5ADM (Year: 2023), 2405GA5MAP (Year: 2024), 2405GA5ADM (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-018, 2022-018, 2021-031, 2020-028, 2019-024, 2018-026, 2017-037, 2016-044
Description:
The Department of Community Health should continue to strengthen controls over its application risk management program.
Background Information:
See Financial Finding at 2024-001.
Criteria:
See Financial Finding at 2024-001.
Condition:
See Financial Finding at 2024-001.
Cause:
See Financial Finding at 2024-001.
Effect:
See Financial Finding at 2024-001.
Recommendation:
See Financial Finding at 2024-001.
Views of Responsible Officials:
We concur with this finding.
2024-024 Improve Controls over Medicaid Capitation Payment Rates
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5MAP (Year: 2023), 2405GA5MAP (Year: 2024)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-016, 2022-017
Description:
The Department of Community Health made Medicaid capitation payments for Medicaid Managed Care recipients using the improper payment rates.
Background Information:
The Department of Community Health (DCH) administers the State of Georgia’s Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of the State’s largest public assistance programs with federal and state funds totaling $16 billion for fiscal year 2024.
The DCH, the State’s Medicaid agency, administers Georgia’s managed-care program. The program is a partnership between the DCH and private care management organizations (MCOs). The State pays a monthly fixed rate per person (capitation rate) without regard to the actual medical services utilized to cover the costs of Medicaid claims. Managed care is a prepaid, comprehensive system of medical and health care delivery, including preventive, primary, specialty and ancillary health care services. The program is designed to reduce the cost of providing health benefits, improve the quality of care and deliver health care to clients. Capitation payments for the year totaled $5 billion (federal and state).
As part of our fiscal year 2024 audit, we followed up on the DCH’s efforts to implement a corrective action plan in response to the prior year finding in which we reported that the DCH made Medicaid capitation payments for Medicaid Managed Care recipients using the improper payment rates. While corrective action plans associated with overpayments were implemented during the period under review, the DCH was unable to fully implement their corrective action plan and correct all rates prior to fiscal year-end.
Criteria:
As a recipient of federal awards, the DCH is required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 – Internal Controls.
The Uniform Guidance, Section 200.53 – Improper Payment states, “(a) Improper payment means any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; and (b) Improper payment includes any payment to an ineligible party, any payment for an ineligible good or service, any duplicate payment, any payment for a good or service not received (except for such payments where authorized by law), any payment that does not account for credit for applicable discounts, and any payment where insufficient or lack of documentation prevents a reviewer from discerning whether a payment was proper.”
Condition:
Our audit of the Medicaid program revealed deficiencies in the capitation payments paid to MCOs for Managed Care members. For a population of 42 million capitation payments paid to MCOs for Managed Care members, auditors utilized data analytics to compare the approved payment rates that should have been used to the actual rates used during the fiscal year under review and identified all capitation overpayments and underpayments. Based upon this review, we identified 1.2 million underpayments totaling $6,200,718 during the fiscal year under review.
Cause:
In August 2021, the Centers for Medicare and Medicaid Services (CMS) approved the rates that should have been used to calculate capitation payments during the period under review. The DCH actuary, then, updated these rates to account for risk adjustments. However, these rates were not accurately implemented in the Georgia Medicaid Management Information System (GAMMIS) resulting in improper payments to MCOs.
Effect:
Without effective controls in place, the DCH increases its risk of providing improper payments to MCOs and not detecting improper payments. The improper payments resulted in noncompliance with federal regulations. In addition, grant provisions allow the grantor to penalize DCH for noncompliance by suspending or terminating the award or withholding future awards. This may prevent eligible individuals from receiving benefits in the future.
Recommendation:
The DCH management should dedicate the necessary resources to enter accurate rates within GAMMIS each year to ensure improper capitation payments are not made to MCOs for Managed Care members.
Views of Responsible Officials:
We concur with this finding.
2024-028 Improve Controls over Medicaid Eligibility Determinations for Ex Parte Members
Compliance Requirement: Eligibility
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.778 - Medical Assistance Program (Medicaid: Title XIX)
93.778 – COVID -19 – Medical Assistance Program
(Medicaid: Title XIX)
Federal Award Numbers: 2305GA5MAP (Year: 2023), 2405GA5MAP (Year: 2024)
Questioned Costs: $6,244
Description:
The Department of Community Health and Department of Human Services did not have effective internal controls in place to ensure the required continuing Medicaid eligibility determinations are performed for Supplemental Security Income Ex Parte members.
Background Information:
The Department of Community Health (DCH) administers the State’s Medicaid program that provides payments for medical assistance to low-income individuals. Medicaid is one of Georgia’s largest public assistance programs with federal and state funds totaling approximately $16 billion for fiscal year 2024.
Eligibility for the Medicaid program is determined by the Division of Family and Children Services (DFCS), a division within the Department of Human Services (DHS), which has offices in each of the 159 counties in the State of Georgia. Individuals who are eligible for Supplemental Security Income (SSI) are also eligible for the Medicaid benefits, and those whose SSI benefits are terminated or denied by the Social Security Administration are SSI Ex Parte members for the Medicaid program. For those members, the DCH makes temporary determinations of continued eligibility under a new Ex Parte Medicaid Class of Assistance in the Georgia Medicaid Management Information System (GAMMIS).
The DFCS is responsible for performing a Continuing Medicaid Determination (CMD) for each new SSI Ex Parte member. The DFCS uses the daily Ex Parte Determination Reports generated by GAMMIS to identify the new SSI Ex Parte members that require a CMD. GAMMIS also generates monthly Ex Parte Non-Confirmation Reports, which identify all entries from the Ex Parte Determination Reports that are over 30-days old and have not yet been acted upon.
When a CMD is complete, the DFCS enters the individual in the Georgia Gateway eligibility system and an approval or denial notice is generated. GAMMIS is updated through the Georgia Gateway interface when eligibility for a member is approved. When eligibility is denied, the DFCS sends the denial notice to the DCH, which triggers the removal of the denied member from GAMMIS.
Criteria:
As recipients of federal awards, both the DCH and the DHS are required to establish and maintain effective internal controls over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.303 – Internal Controls.
The eligibility determination requirements for SSI Ex Parte members are addressed in Chapter 2700, Section 50 - DCH Reports - Ex Parte Lists of the DHS Medicaid Manual. In accordance with provisions reflected in the Medicaid Manual, the DFCS is required to perform eligibility determinations of those members whose SSI benefits are terminated or denied.
Condition:
Our audit of the Medicaid program revealed deficiencies in the performance of eligibility determinations for SSI Ex Parte members. During fiscal year 2024, the DCH paid Medicaid SSI Ex Parte members benefits totaling $47,180,194 for 203,551 claims transactions. We used a nonstatistical sampling method to select a random sample of 60 Ex Parte benefit payments from this population and tested the sample to determine if eligibility determinations were performed appropriately. The following deficiencies were identified:
• 29 members were denied by the DFCS in Georgia Gateway but remained active in GAMMIS in error.
• One member who lived out of state remained active in GAMMIS.
• 15 members did not have a CMD in Georgia Gateway relating to Ex Parte.
• One member was not revalidated appropriately.
Questioned Costs:
Known questioned costs of $6,244 were identified for benefit payments to the 46 ineligible SSI Ex Parte members. The Federal and State share of questioned cost is approximately $4,145 and $2,099, respectively. Using the total population amount of $47,180,194, we project the likely questioned costs to be approximately $34,819,965. The Federal and State share of likely questioned costs is approximately $23,113,866 and $11,706,099, respectively.
Cause:
The processes that the DFCS performed did not ensure the required eligibility determinations were made for all SSI Ex Parte members. Also, while the DCH has systems in place to automate the eligibility process, the systems (Georgia Gateway and GAMMIS) were not properly interfaced. This resulted in a failure to effectively update member eligibility data between the two platforms.
Effect:
The deficiencies in eligibility determinations resulted in noncompliance with federal regulations. Also, grant provisions allow the grantor to penalize the DCH for noncompliance by suspending or terminating the award or withholding future awards. In addition, the DCH may be providing Medicaid benefits to ineligible individuals and claiming federal reimbursement for unallowable expenditures.
Recommendation:
The DCH and DHS management should strengthen oversight of the DFCS eligibility determinations for SSI Ex Parte members to make certain they are being performed timely and accurately. Specifically, management should:
• Dedicate the necessary resources to ensure that the Georgia Gateway and GAMMIS systems are interfaced properly;
• Oversee a reconciliation process between members with completed CMDs to members listed on the daily and monthly Ex Parte Determination Reports; and
• The DHS management should continue to provide training associated with these compliance requirements to new hires.
We also recommend that management consult with the grantor to discuss whether the questioned costs identified in the audit should be repaid.
Views of Responsible Officials:
We concur with this finding.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-030 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.958 – Block Grants for Community Mental Health Services
93.958 – COVID-19 – Block Grants for Community Mental Health Services
93.959 – Block Grants for Prevention and Treatment
of Substance Abuse
93.959 – COVID-19 – Block Grants for Prevention and
Treatment of Substance Abuse
Federal Award Numbers: B09SM083833 (Year: 2021), B09SM086001 (Year: 2022), B09SM087352 (Year: 2023), B09SM089617 (Year: 2024), B09SM084001 (Year: 2021), B09SM085388 (Year: 2021), B09SM087284 (Year: 2021), B09SM085916 (Year: 2021), B08TI083934 (Year: 2021), B08TI084623 (Year: 2022), B08TI084637 (Year: 2022), B08TI085799 (Year: 2023), B08TI087031 (Year: 2024), B08TI083530 (Year: 2021)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-023, 2022-025
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls over required Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately and timely.
Background Information:
The Block Grant for Community Mental Health Services Block Grant (MHBG) was created to provide funds to states and territories to enable them to carry out their respective plans for providing comprehensive community-based mental health services for adults with serious mental illness and children with serious emotional disturbances. MHBG program funds are allocated to individual states based upon a formula. This funding may be distributed to cities, counties, or service providers within each state to carry out activities associated with the state plan.
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for the purpose of planning, carrying out, and evaluating activities to prevent and treat, Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the MHBG and SABG programs are provided to the Georgia Department of Behavioral Health and Developmental Disabilities (DBHDD) for allocation to eligible entities, including local health agencies, community-based organizations, and other public or private entities, through competitive subgrants. Because DBHDD subgrants MHBG and SABG program funds to various entities, the DBHDD must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of MHBG and SABG program funds, is accessible via the USASpending.gov website.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including DBHDD, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the MHBG and SABG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports.
Additionally, upon performing testing over FFATA reporting, auditors noted the following deficiencies:
• From a population of 38 first-tier subawards of $30,000 or more associated with the MHBG program, a sample of eight subawards was randomly selected for testing using a non-statistical sampling method. Additionally, 12 individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 14 subawards totaling $10,761,528 were not reported and all 20 subawards tested were not reported timely.
• From a population of 171 first-tier subawards of $30,000 or more associated with the SABG program, a sample of 35 subawards was randomly selected for testing using a non-statistical sampling method. Additionally, six individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 25 subawards totaling $14,059,807 were not reported, one subaward that was reported was missing a key element, and all 41 subawards tested were not reported timely.
Cause:
Formal internal control processes for FFATA reporting were established but were not implemented during the fiscal year under review. As a result, noncompliance occurred with respect to FFATA reporting.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review accurate expenditure data associated with the State of Georgia’s MHBG and SABG programs.
Recommendation:
We recommend that the DBHDD:
• Implement and document processes and procedures associated with the FFATA reporting requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Review, update, and maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
DBHDD agrees with the finding, and we have implemented enhanced operating procedures as well as updated our policy related to this function.
2024-030 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.958 – Block Grants for Community Mental Health Services
93.958 – COVID-19 – Block Grants for Community Mental Health Services
93.959 – Block Grants for Prevention and Treatment
of Substance Abuse
93.959 – COVID-19 – Block Grants for Prevention and
Treatment of Substance Abuse
Federal Award Numbers: B09SM083833 (Year: 2021), B09SM086001 (Year: 2022), B09SM087352 (Year: 2023), B09SM089617 (Year: 2024), B09SM084001 (Year: 2021), B09SM085388 (Year: 2021), B09SM087284 (Year: 2021), B09SM085916 (Year: 2021), B08TI083934 (Year: 2021), B08TI084623 (Year: 2022), B08TI084637 (Year: 2022), B08TI085799 (Year: 2023), B08TI087031 (Year: 2024), B08TI083530 (Year: 2021)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-023, 2022-025
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls over required Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately and timely.
Background Information:
The Block Grant for Community Mental Health Services Block Grant (MHBG) was created to provide funds to states and territories to enable them to carry out their respective plans for providing comprehensive community-based mental health services for adults with serious mental illness and children with serious emotional disturbances. MHBG program funds are allocated to individual states based upon a formula. This funding may be distributed to cities, counties, or service providers within each state to carry out activities associated with the state plan.
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for the purpose of planning, carrying out, and evaluating activities to prevent and treat, Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the MHBG and SABG programs are provided to the Georgia Department of Behavioral Health and Developmental Disabilities (DBHDD) for allocation to eligible entities, including local health agencies, community-based organizations, and other public or private entities, through competitive subgrants. Because DBHDD subgrants MHBG and SABG program funds to various entities, the DBHDD must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of MHBG and SABG program funds, is accessible via the USASpending.gov website.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including DBHDD, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the MHBG and SABG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports.
Additionally, upon performing testing over FFATA reporting, auditors noted the following deficiencies:
• From a population of 38 first-tier subawards of $30,000 or more associated with the MHBG program, a sample of eight subawards was randomly selected for testing using a non-statistical sampling method. Additionally, 12 individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 14 subawards totaling $10,761,528 were not reported and all 20 subawards tested were not reported timely.
• From a population of 171 first-tier subawards of $30,000 or more associated with the SABG program, a sample of 35 subawards was randomly selected for testing using a non-statistical sampling method. Additionally, six individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 25 subawards totaling $14,059,807 were not reported, one subaward that was reported was missing a key element, and all 41 subawards tested were not reported timely.
Cause:
Formal internal control processes for FFATA reporting were established but were not implemented during the fiscal year under review. As a result, noncompliance occurred with respect to FFATA reporting.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review accurate expenditure data associated with the State of Georgia’s MHBG and SABG programs.
Recommendation:
We recommend that the DBHDD:
• Implement and document processes and procedures associated with the FFATA reporting requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Review, update, and maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
DBHDD agrees with the finding, and we have implemented enhanced operating procedures as well as updated our policy related to this function.
2024-029 Improve Controls over Period of Performance
Compliance Requirement: Period of Performance
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Number and Title: 93.959 – Block Grants for Prevention and Treatment of
Substance Abuse
Federal Award Number: B08TI084637 (Year: 2022)
Questioned Costs: $236,557
Repeat of Prior Year Finding: 2023-022
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls to ensure that program costs are obligated within the period of performance and liquidated within the allowed time period.
Background Information:
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for planning, carrying out and evaluating activities to prevent and treat Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the SABG program are administered by the Department of Behavioral Health and Developmental Disabilities (DBHDD). The DBHDD is responsible for becoming familiar with the performance period during which recipients must obligate and liquidate costs for this program. These periods typically align with the federal fiscal year of October 1 through September 30, and payments for costs incurred before a grant award’s beginning date or after the liquidation period are not allowed without the grantor’s prior approval.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in the Uniform Guidance, Section 200.403 – Factors Affecting Allowability of Costs state that “costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity… (g) Be adequately documented, (h) Cost must be incurred during the approved budget period…”
Additionally, provisions included in the Uniform Guidance, Section 200.77 state, “Period of performance means the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award.”
Further, the DBHDD’s policies 17-202 – Federal Fund Source and Parent Project Code Assignments and 17-203 – Federal Financial Report Preparation, Reconciliation, and Submission prescribe actions that must be taken by staff to ensure that costs are obligated, incurred, and liquidated within the appropriate period as specified in each grant award’s terms and conditions.
Condition:
Our audit of the SABG program included a review of expenditures with performance period ending dates during the audit period to ensure that the amounts were obligated and liquidated within the allowed time period. The entire population of nine expenditures was tested to ensure that the amounts were obligated and liquidated within the appropriate time period. It was noted that these nine transactions were not liquidated within 90 days of the end of the period of performance as required. Additionally, these expenditures were not identified by the DBHDD and reclassified to an appropriate, subsequent award number as is reflected within the DBHDD’s internal policy. Furthermore, one of these same expenditures was incurred outside of the period of performance.
Questioned Costs:
Known questioned costs of $236,557 related to the SABG program were identified for expenditures that were paid outside of the allowable liquidation period. These known questioned costs related to expenditures that were not tested as part of a sample, and therefore, should not be projected to a population to determine likely questioned costs.
Cause:
While the DBHDD had established procedures in place to comply with the period of performance requirements for federal awards, the DBHDD policy governing period of performance does not address the correction of errors in a timely manner as the policy only recommends that corrections be completed during the close-out process for the grant award. Purchase orders associated with federal fund sources were not closed out in a timely manner and led to delays in the overall close-out and correction process for these federal fund sources.
Effect:
The deficiencies noted in the period of performance process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal period of performance requirements, the DBHDD is at a higher risk of making improper payments and performing inaccurate financial reporting.
Recommendation:
We recommend that the DBHDD:
• Update policy, processes, and procedures associated with period of performance requirements to recommend corrections be made in a timely manner.
• Follow currently established grant close-out processes and procedures associated with period of performance requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of the period of performance to ensure costs are associated with the correct fund source.
Views of Responsible Officials:
DBHDD agrees with this finding. The Provider Utilization Report was revised in December 2024. The Federal Financial Reporting Group PO closure rights was implemented in January 2025.
2024-030 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.958 – Block Grants for Community Mental Health Services
93.958 – COVID-19 – Block Grants for Community Mental Health Services
93.959 – Block Grants for Prevention and Treatment
of Substance Abuse
93.959 – COVID-19 – Block Grants for Prevention and
Treatment of Substance Abuse
Federal Award Numbers: B09SM083833 (Year: 2021), B09SM086001 (Year: 2022), B09SM087352 (Year: 2023), B09SM089617 (Year: 2024), B09SM084001 (Year: 2021), B09SM085388 (Year: 2021), B09SM087284 (Year: 2021), B09SM085916 (Year: 2021), B08TI083934 (Year: 2021), B08TI084623 (Year: 2022), B08TI084637 (Year: 2022), B08TI085799 (Year: 2023), B08TI087031 (Year: 2024), B08TI083530 (Year: 2021)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-023, 2022-025
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls over required Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately and timely.
Background Information:
The Block Grant for Community Mental Health Services Block Grant (MHBG) was created to provide funds to states and territories to enable them to carry out their respective plans for providing comprehensive community-based mental health services for adults with serious mental illness and children with serious emotional disturbances. MHBG program funds are allocated to individual states based upon a formula. This funding may be distributed to cities, counties, or service providers within each state to carry out activities associated with the state plan.
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for the purpose of planning, carrying out, and evaluating activities to prevent and treat, Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the MHBG and SABG programs are provided to the Georgia Department of Behavioral Health and Developmental Disabilities (DBHDD) for allocation to eligible entities, including local health agencies, community-based organizations, and other public or private entities, through competitive subgrants. Because DBHDD subgrants MHBG and SABG program funds to various entities, the DBHDD must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of MHBG and SABG program funds, is accessible via the USASpending.gov website.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including DBHDD, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the MHBG and SABG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports.
Additionally, upon performing testing over FFATA reporting, auditors noted the following deficiencies:
• From a population of 38 first-tier subawards of $30,000 or more associated with the MHBG program, a sample of eight subawards was randomly selected for testing using a non-statistical sampling method. Additionally, 12 individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 14 subawards totaling $10,761,528 were not reported and all 20 subawards tested were not reported timely.
• From a population of 171 first-tier subawards of $30,000 or more associated with the SABG program, a sample of 35 subawards was randomly selected for testing using a non-statistical sampling method. Additionally, six individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 25 subawards totaling $14,059,807 were not reported, one subaward that was reported was missing a key element, and all 41 subawards tested were not reported timely.
Cause:
Formal internal control processes for FFATA reporting were established but were not implemented during the fiscal year under review. As a result, noncompliance occurred with respect to FFATA reporting.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review accurate expenditure data associated with the State of Georgia’s MHBG and SABG programs.
Recommendation:
We recommend that the DBHDD:
• Implement and document processes and procedures associated with the FFATA reporting requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Review, update, and maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
DBHDD agrees with the finding, and we have implemented enhanced operating procedures as well as updated our policy related to this function.
2024-029 Improve Controls over Period of Performance
Compliance Requirement: Period of Performance
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Number and Title: 93.959 – Block Grants for Prevention and Treatment of
Substance Abuse
Federal Award Number: B08TI084637 (Year: 2022)
Questioned Costs: $236,557
Repeat of Prior Year Finding: 2023-022
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls to ensure that program costs are obligated within the period of performance and liquidated within the allowed time period.
Background Information:
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for planning, carrying out and evaluating activities to prevent and treat Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the SABG program are administered by the Department of Behavioral Health and Developmental Disabilities (DBHDD). The DBHDD is responsible for becoming familiar with the performance period during which recipients must obligate and liquidate costs for this program. These periods typically align with the federal fiscal year of October 1 through September 30, and payments for costs incurred before a grant award’s beginning date or after the liquidation period are not allowed without the grantor’s prior approval.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in the Uniform Guidance, Section 200.403 – Factors Affecting Allowability of Costs state that “costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity… (g) Be adequately documented, (h) Cost must be incurred during the approved budget period…”
Additionally, provisions included in the Uniform Guidance, Section 200.77 state, “Period of performance means the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award.”
Further, the DBHDD’s policies 17-202 – Federal Fund Source and Parent Project Code Assignments and 17-203 – Federal Financial Report Preparation, Reconciliation, and Submission prescribe actions that must be taken by staff to ensure that costs are obligated, incurred, and liquidated within the appropriate period as specified in each grant award’s terms and conditions.
Condition:
Our audit of the SABG program included a review of expenditures with performance period ending dates during the audit period to ensure that the amounts were obligated and liquidated within the allowed time period. The entire population of nine expenditures was tested to ensure that the amounts were obligated and liquidated within the appropriate time period. It was noted that these nine transactions were not liquidated within 90 days of the end of the period of performance as required. Additionally, these expenditures were not identified by the DBHDD and reclassified to an appropriate, subsequent award number as is reflected within the DBHDD’s internal policy. Furthermore, one of these same expenditures was incurred outside of the period of performance.
Questioned Costs:
Known questioned costs of $236,557 related to the SABG program were identified for expenditures that were paid outside of the allowable liquidation period. These known questioned costs related to expenditures that were not tested as part of a sample, and therefore, should not be projected to a population to determine likely questioned costs.
Cause:
While the DBHDD had established procedures in place to comply with the period of performance requirements for federal awards, the DBHDD policy governing period of performance does not address the correction of errors in a timely manner as the policy only recommends that corrections be completed during the close-out process for the grant award. Purchase orders associated with federal fund sources were not closed out in a timely manner and led to delays in the overall close-out and correction process for these federal fund sources.
Effect:
The deficiencies noted in the period of performance process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal period of performance requirements, the DBHDD is at a higher risk of making improper payments and performing inaccurate financial reporting.
Recommendation:
We recommend that the DBHDD:
• Update policy, processes, and procedures associated with period of performance requirements to recommend corrections be made in a timely manner.
• Follow currently established grant close-out processes and procedures associated with period of performance requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of the period of performance to ensure costs are associated with the correct fund source.
Views of Responsible Officials:
DBHDD agrees with this finding. The Provider Utilization Report was revised in December 2024. The Federal Financial Reporting Group PO closure rights was implemented in January 2025.
2024-030 Improve Controls over Transparency Act Reporting
Compliance Requirement: Reporting
Internal Control Impact: Material Weakness
Compliance Impact: Material Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Numbers and Titles: 93.958 – Block Grants for Community Mental Health Services
93.958 – COVID-19 – Block Grants for Community Mental Health Services
93.959 – Block Grants for Prevention and Treatment
of Substance Abuse
93.959 – COVID-19 – Block Grants for Prevention and
Treatment of Substance Abuse
Federal Award Numbers: B09SM083833 (Year: 2021), B09SM086001 (Year: 2022), B09SM087352 (Year: 2023), B09SM089617 (Year: 2024), B09SM084001 (Year: 2021), B09SM085388 (Year: 2021), B09SM087284 (Year: 2021), B09SM085916 (Year: 2021), B08TI083934 (Year: 2021), B08TI084623 (Year: 2022), B08TI084637 (Year: 2022), B08TI085799 (Year: 2023), B08TI087031 (Year: 2024), B08TI083530 (Year: 2021)
Questioned Costs: None Identified
Repeat of Prior Year Findings: 2023-023, 2022-025
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls over required Federal Funding Accountability and Transparency Act reporting to ensure that information is reported appropriately and timely.
Background Information:
The Block Grant for Community Mental Health Services Block Grant (MHBG) was created to provide funds to states and territories to enable them to carry out their respective plans for providing comprehensive community-based mental health services for adults with serious mental illness and children with serious emotional disturbances. MHBG program funds are allocated to individual states based upon a formula. This funding may be distributed to cities, counties, or service providers within each state to carry out activities associated with the state plan.
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for the purpose of planning, carrying out, and evaluating activities to prevent and treat, Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the MHBG and SABG programs are provided to the Georgia Department of Behavioral Health and Developmental Disabilities (DBHDD) for allocation to eligible entities, including local health agencies, community-based organizations, and other public or private entities, through competitive subgrants. Because DBHDD subgrants MHBG and SABG program funds to various entities, the DBHDD must comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The FFATA requirements were signed into law on September 26, 2006 in an effort to give the American public access to information on how their tax dollars are being spent. This information, including information associated with the use of MHBG and SABG program funds, is accessible via the USASpending.gov website.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Under the FFATA (Public Law 109-282), as codified in Title 2 CFR Part 170, Reporting Subaward and Executive Compensation Information, recipients of grants or cooperative agreements, including DBHDD, who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subaward data, such as the subaward date, subawardee Unique Entity Identifier number, amount of subaward, subaward obligation/action date, date of report submission, and subaward number, are submitted through the FSRS and accessible to the general public through the USASpending.gov website.
Condition:
Our audit of the MHBG and SABG programs revealed there was no evidence of review and approval or a comparable internal control over the FFATA reports.
Additionally, upon performing testing over FFATA reporting, auditors noted the following deficiencies:
• From a population of 38 first-tier subawards of $30,000 or more associated with the MHBG program, a sample of eight subawards was randomly selected for testing using a non-statistical sampling method. Additionally, 12 individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 14 subawards totaling $10,761,528 were not reported and all 20 subawards tested were not reported timely.
• From a population of 171 first-tier subawards of $30,000 or more associated with the SABG program, a sample of 35 subawards was randomly selected for testing using a non-statistical sampling method. Additionally, six individually important first-tier subawards were selected for testing. Auditors examined documentation to determine if the subrecipient’s information was properly reported on the USASpending.gov website. Testing revealed that 25 subawards totaling $14,059,807 were not reported, one subaward that was reported was missing a key element, and all 41 subawards tested were not reported timely.
Cause:
Formal internal control processes for FFATA reporting were established but were not implemented during the fiscal year under review. As a result, noncompliance occurred with respect to FFATA reporting.
Effect:
The deficiencies noted in the FFATA reporting process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal reporting requirements, the transparency objective associated with the FFATA requirements was not achieved as the general public was unable to review accurate expenditure data associated with the State of Georgia’s MHBG and SABG programs.
Recommendation:
We recommend that the DBHDD:
• Implement and document processes and procedures associated with the FFATA reporting requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of subawards to be reported and the reporting of appropriate data elements, as applicable, in a timely manner; and
• Review, update, and maintain documentation of subaward agreements and the determination of whether each subaward should be entered into the FSRS in compliance with the FFATA reporting requirements.
Views of Responsible Officials:
DBHDD agrees with the finding, and we have implemented enhanced operating procedures as well as updated our policy related to this function.
2024-029 Improve Controls over Period of Performance
Compliance Requirement: Period of Performance
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Health and Human Services
Pass-Through Entity: None
AL Number and Title: 93.959 – Block Grants for Prevention and Treatment of
Substance Abuse
Federal Award Number: B08TI084637 (Year: 2022)
Questioned Costs: $236,557
Repeat of Prior Year Finding: 2023-022
Description:
The Georgia Department of Behavioral Health and Developmental Disabilities should improve internal controls to ensure that program costs are obligated within the period of performance and liquidated within the allowed time period.
Background Information:
The objective of the Substance Abuse Prevention and Treatment Block Grant (SABG) program is to provide funds to states, territories, and one Indian tribe for planning, carrying out and evaluating activities to prevent and treat Substance Abuse (SA) and other related activities as authorized by the statute.
Funds associated with the SABG program are administered by the Department of Behavioral Health and Developmental Disabilities (DBHDD). The DBHDD is responsible for becoming familiar with the performance period during which recipients must obligate and liquidate costs for this program. These periods typically align with the federal fiscal year of October 1 through September 30, and payments for costs incurred before a grant award’s beginning date or after the liquidation period are not allowed without the grantor’s prior approval.
Criteria:
As a recipient of federal awards, the DBHDD is required to establish and maintain effective internal control over federal awards that provides reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards pursuant to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls.
Provisions included in the Uniform Guidance, Section 200.403 – Factors Affecting Allowability of Costs state that “costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles, (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items, (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity… (g) Be adequately documented, (h) Cost must be incurred during the approved budget period…”
Additionally, provisions included in the Uniform Guidance, Section 200.77 state, “Period of performance means the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award.”
Further, the DBHDD’s policies 17-202 – Federal Fund Source and Parent Project Code Assignments and 17-203 – Federal Financial Report Preparation, Reconciliation, and Submission prescribe actions that must be taken by staff to ensure that costs are obligated, incurred, and liquidated within the appropriate period as specified in each grant award’s terms and conditions.
Condition:
Our audit of the SABG program included a review of expenditures with performance period ending dates during the audit period to ensure that the amounts were obligated and liquidated within the allowed time period. The entire population of nine expenditures was tested to ensure that the amounts were obligated and liquidated within the appropriate time period. It was noted that these nine transactions were not liquidated within 90 days of the end of the period of performance as required. Additionally, these expenditures were not identified by the DBHDD and reclassified to an appropriate, subsequent award number as is reflected within the DBHDD’s internal policy. Furthermore, one of these same expenditures was incurred outside of the period of performance.
Questioned Costs:
Known questioned costs of $236,557 related to the SABG program were identified for expenditures that were paid outside of the allowable liquidation period. These known questioned costs related to expenditures that were not tested as part of a sample, and therefore, should not be projected to a population to determine likely questioned costs.
Cause:
While the DBHDD had established procedures in place to comply with the period of performance requirements for federal awards, the DBHDD policy governing period of performance does not address the correction of errors in a timely manner as the policy only recommends that corrections be completed during the close-out process for the grant award. Purchase orders associated with federal fund sources were not closed out in a timely manner and led to delays in the overall close-out and correction process for these federal fund sources.
Effect:
The deficiencies noted in the period of performance process resulted in noncompliance with federal regulations. Without effective controls in place to ensure compliance with federal period of performance requirements, the DBHDD is at a higher risk of making improper payments and performing inaccurate financial reporting.
Recommendation:
We recommend that the DBHDD:
• Update policy, processes, and procedures associated with period of performance requirements to recommend corrections be made in a timely manner.
• Follow currently established grant close-out processes and procedures associated with period of performance requirements.
• Incorporate additional oversight, training, and/or staff to aid in the identification of the period of performance to ensure costs are associated with the correct fund source.
Views of Responsible Officials:
DBHDD agrees with this finding. The Provider Utilization Report was revised in December 2024. The Federal Financial Reporting Group PO closure rights was implemented in January 2025.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.
2024-038 Noncompliance with Payroll and Travel Expense Policies and Procedures
Compliance Requirements: Activities Allowed or Unallowed
Allowable Costs/Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agencies: Various
Pass-Through Entities: Various
AL Numbers and Titles: Various – Research and Development Cluster
Federal Award Numbers: Various
Questioned Costs: None Identified
Description:
The University did not comply with payroll and travel expense policies and procedures.
Background Information:
During the year ended June 30, 2024, the Georgia Institute of Technology’s (“GIT” or the “Institute”) Department of Internal Audit completed audits of compliance with payroll and travel expense policies and procedures of two Schools within the Institute and identified noncompliance with those policies and procedures.
Criteria:
• Uniform Guidance 2 CFR § 200.302 Financial management
• Uniform Guidance 2 CFR § 200.308 – Revision of budget and program plans
• Uniform Guidance 2 CFR § 200.403 – Factors affecting allowability of costs
• Uniform Guidance 2 CFR § 200.404 – Reasonable costs
• Uniform Guidance 2 CFR § 200.405 – Allocable costs
• Uniform Guidance 2 CFR § 200.430 – Compensation – personal services
• Uniform Guidance 2 CFR § 200.475 – Travel costs
• Uniform Guidance 2 CFR § 200.432 – Conferences
• Title 41 CFR § 301-11.12
• Title 41 CFR § 301-11.200 Subpart C – Reduced per Diem
Condition:
• Noncompliance with travel policies
• Noncompliance with payroll expense policies and procedures
Cause:
• Lack of sufficient controls for proper review and approval of travel authorizations and expensed transactions associated with sponsored award expenses
• Lack of sufficient controls to ensure time and effort is properly charged to sponsored awards
• Lack of consistency enforcing payroll expense policies for sponsored award management
Effect:
Payroll and travel expenditures may not be in compliance with federal or grant award provisions.
Recommendation:
• Complete and approve spend authorizations before travel to validate the necessity and reasonableness of expenses.
• Include detailed justifications in spend authorizations for the travel purpose and award benefit.
• Require sufficient justification for payroll expenses charged to sponsored awards, particularly for significant variances in effort.
• Update internal control policies to enhance oversight and verification of time and effort reporting. This should include clear guidelines on the documentation required to support the work performed and the consequences of non-compliance.
Views of Responsible Officials:
Management agrees with the finding. See management’s corrective action plan.